Article 19 - Place of Supply of transport of Goods and passenger Services

The place of Supply of transport Services for Goods, passengers and associated or related Services shall be determined in accordance with the following:

1. The place of Supply of transport Services for Goods or passengers shall be the place where the transport starts, even if the transport includes more than one stop during a single journey.

2. The place of Supply of Services related to transport shall be the place of Supply of the transport service to which it relates.

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