Judgment_paragraph 13 · Reisebüro Binder GmbH v Finanzamt Stuttgart-Körperschaften (C-116/96)

13Thus it is that, in the case of transport services, the place of performance, hence the place of supply for tax purposes, is deemed, by virtue of Article 9(2)(b), to be the place where transport takes place, having regard to the distances covered. As the Court pointed out in Case 283/84 Trans Tirreno Express v Ufficio Provinciale IVA [1986] ECR 231, paragraph 17, it was necessary to make that exception to the general rule laid down in Article 9(1) because a transporter's place of business is not an appropriate reference for establishing territorial jurisdiction for tax purposes. The very nature of the performance of the specific service constituted by transport, which is liable to be effected on the territory of more than one Member State, requires a different criterion, which essentially must make it possible to delimit the jurisdiction of each of the States involved for tax purposes.

Reisebüro Binder GmbH v Finanzamt Stuttgart-Körperschaften (C-116/96)

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