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DOCUMENT C – taxud.c.1(2018)3518602 950 (1/1) GUIDELINES 109

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ATTENTION: Please bear in mind that guidelines issued by the VAT Committee are merely views of a consultative committee.

They do not constitute an official interpretation of EU law and do not necessarily have the agreement of the European Commission. They do not bind the European Commission or the Member States who are free not to follow them.

Reproduction of this document is subject to mentioning this Caveat.

GUIDELINES

RESULTING FROM THE

109

th MEETING of 1 December 2017

DOCUMENT C – taxud.c.1(2018)3518602

–

950 (1/1)

5. QUESTIONS CONCERNING THE APPLICATION OF EU VAT PROVISIONS

5.3 Origin: Romania

References: Articles 44 and 47

Subject: VAT treatment of services in relation to waterways (Document taxud.c.1(2017)6116515 – Working paper No 932)

The VAT Committee almost unanimously confirms that services connected with immovable property, as referred to in Article 47 of the VAT Directive, shall include services consisting of making available the navigational infrastructure of waterways for which a transit fee is charged (“transit services”), and the use of the port infrastructure of waterways for which an infrastructure usage fee is charged (“port services”).

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ATTENTION: Please bear in mind that guidelines issued by the VAT Committee are merely views of a consultative committee. They do not constitute an official interpretation of EU