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--- belastbare_handeling:aanbrenging [2023/09/08 08:49] – avdoesum
+++ belastbare_handeling:aanbrenging [2023/09/08 09:02] (current) – avdoesum
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 ====2.	Regelgeving====
+===2.1 VAT Committee meeting no. 60 of 20-21 March 2000===
+==2.1.1 VAT Committee no 60==
+**4. 	QUESTIONS CONCERNING THE APPLICATION OF COMMUNITY VAT PROVISIONS**
+**4.2	Origin:	Netherlands** \\
+References:	Article 8 of the Sixth VAT Directive \\
+**Subject:**	Scope of the definition “goods installed or assembled” \\
+//(Document TAXUD/00/1810 – Working Paper No 294)//
+All delegations unanimously agree that for tiling, papering and parqueting the place of supply is there where the immovable property is situated. Some Member States reach this conclusion because they consider these operations as a supply of a service, to be taxed in accordance with the provisions of Article 9(2)(a) of the Sixth VAT Directive at the place where the immovable property is situated. However, other Member States make use of the option provided for under Article 5(5) of the Sixth VAT Directive, and consider these operations to be supplies of goods. In this case some Member States consider these operations to be supplies of goods with installation or assembly by or on behalf of the supplier, falling within the scope of Article 8(1)(a) of the Sixth VAT Directive, while other Member States consider this to be a supply of goods that takes place at the time the work is finished and therefore falling within the scope of Article 8(1)(b) of the Sixth VAT Directive. For intra-Community operations, the differences in the Member States' interpretations (supply of goods or supply of services) lead to differences regarding the obligation to submit the recapitulative statement provided for in Article 22(6).
+All delegations unanimously agree that the supply of a good, whereby the supplier also carries out certain services, such as the plugging in of a machine or connecting a water pipe to an existing tap and the drainpipe to the outlet, should be considered one single supply of a good without installation or assembly and that these accessory services should be considered as activities of minor importance. This remains, nevertheless, an analysis on an ad hoc basis, case by case.
+==2.1.2==
+**6.1	Origin:	Italy**
+**References**:	Articles 8.1(a) and 28b F of the Sixth VAT Directive \\
+**Subject**:	Contracts concluded between two taxable persons in the Community without any supply of goods by the customer\\
+//(Document XXI/99/0637 – Working Paper No 282)// \\
+All delegations unanimously agree that that the supply of a machine, even if it is assembled following specific requirements of the customer, should be considered as a supply of a good. What the constituting elements of the produced machine are, has no influence on the qualification of the machine as a tangible good.
+The place of taxation of this transaction is determined by article 8.1 (a) when the goods are dispatched or transported or by article 8.1(b) if the goods are not dispatched or transported.
+When the supplier produces the machine and installs or assembles this machine at the location requested by his client, the operation should be qualified as a supply of goods with installation or assembly, whereby the place of taxation is there where the goods are installed or assembled according article 8.1(a) of the Sixth VAT Directive.
+However, the operation is considered to be a supply of a service if the supplier would only assemble the different parts of the machine provided to him by his customer. In this case, the place of taxation is covered by article 9.2 (c) or article 28b F of the Sixth VAT Directive.
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