The Resource Fixed establishments and VAT liabilities under EU VAT : between delusion and reality
Fixed establishments and VAT liabilities under EU VAT : between delusion and reality
Resource Information
The item Fixed establishments and VAT liabilities under EU VAT : between delusion and reality represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Fixed establishments and VAT liabilities under EU VAT : between delusion and reality represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Under the EU VAT rules, service providers and their customers must determine, on the basis of the place-of-supply rules and the rules that define the scope of the reverse charge mechanism, whether they or their contracting parties are liable for remittance of the VAT due on cross-border services. The VAT liability may depend on circumstances that concern the contracting party. In this article, the author discusses the practical issues that may arise in this respect, especially where the two parties - on the basis of assumptions or their perception of the facts - assess the situation differently
- Language
- eng
- Label
- Fixed establishments and VAT liabilities under EU VAT : between delusion and reality
- Title
- Fixed establishments and VAT liabilities under EU VAT : between delusion and reality
- Language
- eng
- Summary
- Under the EU VAT rules, service providers and their customers must determine, on the basis of the place-of-supply rules and the rules that define the scope of the reverse charge mechanism, whether they or their contracting parties are liable for remittance of the VAT due on cross-border services. The VAT liability may depend on circumstances that concern the contracting party. In this article, the author discusses the practical issues that may arise in this respect, especially where the two parties - on the basis of assumptions or their perception of the facts - assess the situation differently
- Citation source
- In: International VAT monitor. - Amsterdam. - Vol. 23 (2012),
- http://library.link/vocab/creatorName
- Merkx, M.M.W.D
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- VAT
- fixed establishment
- place of supply
- reverse charge mechanism
- services
- VAT Directive
- Label
- Fixed establishments and VAT liabilities under EU VAT : between delusion and reality
- Label
- Fixed establishments and VAT liabilities under EU VAT : between delusion and reality
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Fixed-establishments-and-VAT-liabilities-under-EU/wtFGNWUfY0I/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Fixed-establishments-and-VAT-liabilities-under-EU/wtFGNWUfY0I/">Fixed establishments and VAT liabilities under EU VAT : between delusion and reality</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Fixed-establishments-and-VAT-liabilities-under-EU/wtFGNWUfY0I/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Fixed-establishments-and-VAT-liabilities-under-EU/wtFGNWUfY0I/">Fixed establishments and VAT liabilities under EU VAT : between delusion and reality</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
