Trains

– see also Passenger transport; Community passenger transport; Transport

EU transport

Generally

Commentary – VAT Reporter ¶13-444

On-board restaurant and catering services supplied where performed or use and enjoyment occurs

Commentary – VAT Reporter ¶13-483

Place of supply

Commentary – VAT Reporter ¶13-444

Goods for consumption on board

Commentary – VAT Reporter ¶63-320

Place of supply of goods

Commentary – VAT Reporter ¶13-444