The Resource European proposals for new VAT rules regarding the place of supply of services

European proposals for new VAT rules regarding the place of supply of services

Label
European proposals for new VAT rules regarding the place of supply of services
Title
European proposals for new VAT rules regarding the place of supply of services
Creator
Subject
Language
eng
Summary
As part of its new strategy, the European Commission intends to modernise the rules regarding the place of supply of services. In 2003, the Commission presented a proposal as regards the place of supply of services between taxable persons. The Commission submitted an amended proposal in 2005 following consultation for a council directive amending the Sixth VAT directive as regards the place of supply of services. From the present 2003 proposal and the 2005 amended proposal, the author concludes that the Commission has thrown in the towel. Basically, for all supplies of services, with a few exceptions, the reverse charge will be applicable where the transaction is between taxable persons not established in the same country. In the final analysis, the author tends to agree with the Commission that, considering the unwillingness of the EU member states to introduce a true level playing field befitting an internal market, the present proposals are better than the status quo. However, it remains to be seen whether the 27 member states can agree at all
Citation source
In: New Zealand journal of taxation law and policy. - Wellington. - Vol. 13 (2007),
http://library.link/vocab/creatorName
Terra, B.J.M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • place of supply
  • services
  • VAT Directive
  • reverse charge mechanism
Label
European proposals for new VAT rules regarding the place of supply of services
Instantiates
Publication
Label
European proposals for new VAT rules regarding the place of supply of services
Publication

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