The Resource Evolution of the EU place-of-supply rules

Evolution of the EU place-of-supply rules

Label
Evolution of the EU place-of-supply rules
Title
Evolution of the EU place-of-supply rules
Creator
Subject
Language
eng
Summary
The place-of-supply rules are not only an important, but probably also the most complex part of the European VAT system. At the end of 2003, the European Commission launched a proposal to amend the place-of-supply rules relating to services rendered to taxable persons. A year and a half later, the Commission incorporated rules relating to services rendered to non-taxable persons into its Proposal. In this article, the author describes the evolution of the place-of-supply rules up to and including the most recent proposal
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 17 (2006),
http://library.link/vocab/creatorName
Swinkels, J.J.P
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • place of supply
Label
Evolution of the EU place-of-supply rules
Instantiates
Publication
Label
Evolution of the EU place-of-supply rules
Publication

Library Locations

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