The place of supply of services ‘connected with immovable property’ is where the property is situated. Neither the place of performance of the service, nor the status of the customer, alters the place of supply (Directive 2006/112, art. 45; ¶13-542).
The illustrative services listed in Directive 2006/112, art. 47 make no reference to supplies in respect of the underlying land, but UK law does. Too much significance should not be attached to this. Arguably, UK law is merely making the position clear and, in any case, inclusion of these services is not contrary to the principle of territoriality.
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