Source: europa.eu
2013 / 1 Place of supply of goods and services and correct accounting process following
business restructure
2014 / 2 Providing “in house” training
2014 / 3 Organizing a symposium to present new products to clients
2014 / 4 Renovation of buildings in another Member State
2014 / 5 Supply of SIM cards for mobile phones
2014 / 6 Separate sales of machinery and tyres assembled to the machinery
2014 / 7 Trading in precious metals spots and deliverable forwards using unallocated accounts
2014 / 8 Assigning pitch space to various race tracks, supply of VIP passes and
personalization services at international events
2014 / 9 Goods sold and transported from one Member State to another and installed or
assembled by the supplier
2014 / 10 Supply chain, intra-Community sales, possibility to divide an intra-Community
supply into a transfer followed by a local supply
2014 / 11 Transformation of crude oil
2015 / 12 Organisation of in-service teacher training courses in other Member States
2015 / 13 Exemption for supply of services by independent groups of persons – cross-border
application
2015 / 14 Place of supply of an intra-Community sale followed by a local supply carried out
by a non-established taxable person
2015 / 15 Place of supply of an intra-Community sale followed by a local supply of goods carried
out by a taxable person non-established within the Member State of dispatch, but it has a
fixed establishment in the Member State of delivery of goods
2015 / 16 Rental mooring services to intra-Community customers
2015 / 17 Granting of credit guarantees
2016 / 18 Place of service of storage of oil products in bulk complex of services
2016 / 19 Mediation services in transactions involving the lease or letting of dwellings for a
period exceeding one month
2018 / 20 Rental car and transport services booked through internet
2018 / 21 Roadside assistance services
2019 / 22 VAT treatment of customization, modification and restoration works on motor
vehicles
