6.6 Do ‘the other VAT rules’ apply to supplies that are deemed to be made for consideration?

Under the relevant provisions in the EU VAT Directive, the free application and use of goods and services for private consumption are treated as a supply of goods or services for consideration. This raises the question whether the ‘other’ relevant VAT rules apply to these supplies, such as the rules for determining the place of supply, the VAT rate, the exemptions, the liability provisions etc. I will briefly discuss the possible applicability of the various other VAT rules below.