Commentary

V3.197 Place of supply of services—special rule—supply of a right to services

Part V3 Supplies, acquisitions and imports

V3.197 Place of supply of services—special rule—supply of a right to services

V3.197 Place of supply of services—special rule—supply of a right to services

The place of supply of a right to services shall be the same as the place in which the supply of the services to which the right relates would be treated as made if made by the supplier of the right to the recipient of the right1.

The expression 'right to services' in this context includes a reference to any right, option or priority with respect to the supply of services and to the supply of an interest deriving from any right to services2.

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