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

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
Creator
Subject
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
Instantiates
Publication
Label
Fixed establishments and VAT liabilities under EU VAT : between delusion and reality
Publication

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