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A shipping company has requested a ruling on whether the transport of goods for a civil engineering client constitutes a service related to real estate. The DGT has ruled that it does not, and that the place of supply is governed by the general rule for services provided to taxable persons.
This ruling clarifies that the transport of construction materials does not fall under the special rules for real estate services, meaning the place of supply follows the general rule for B2B services.
The tax team reviews your specific situation.
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