Article 35

COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast) · European Union

The section of a passenger transport operation effected within the Community as referred to in Article 57 of Directive 2006/112/EC shall be determined by the journey of the means of transport and not by the journey completed by each of the passengers.

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Source: EUR-Lex CELLAR · retrieved 2026-07-31 · Text as consolidated on 2025-04-14; changes after this date are not shown.