The Resource Commissionair bij fictie, bij fictie dienstverrichter

Commissionair bij fictie, bij fictie dienstverrichter

Label
Commissionair bij fictie, bij fictie dienstverrichter
Title
Commissionair bij fictie, bij fictie dienstverrichter
Creator
Subject
Language
eng
Summary
As of 1 January 2015 a change in the VAT treatment of telecommunications, broadcasting and electronic services with respect to the place of supply rules takes place. These services are taxed in the country where the end customer resides or where he is located. This article deals with the scheme known as the commissionary fiction, which is provided in art. 9 bis of the Turnover Tax Implementing Regulation. Art. 9bis regulates who is the provider of the service to the end customer
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 143 (2014),
http://library.link/vocab/creatorName
Merkx, M.M.W.D
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • VAT
  • electronic services
  • telecommunication industry
  • place of supply
  • intermediary
Label
Commissionair bij fictie, bij fictie dienstverrichter
Instantiates
Publication
Label
Commissionair bij fictie, bij fictie dienstverrichter
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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