The Resource Geelen (Case C-568/17) : what VAT if the 'unity of action, time and place' is broken up?

Geelen (Case C-568/17) : what VAT if the 'unity of action, time and place' is broken up?

Label
Geelen (Case C-568/17) : what VAT if the 'unity of action, time and place' is broken up?
Title
Geelen (Case C-568/17) : what VAT if the 'unity of action, time and place' is broken up?
Creator
Subject
Language
  • eng
  • eng
Summary
The article discusses the Geelen case (C-568/17, judgment date 8 May 2019). In this case, the European Court of Justice ruled that a complex service that consists of offering interactive sessions of an erotic nature that are filmed and broadcast live on the Internet constitutes an 'entertainment activity' and must be considered as being 'physically carried out' within the meaning of Article 52(a) of the VAT) Directive (as of 1 January 2011, Article 54(1) of the VAT Directive) in the place where the service provider has established his place of business
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 48 (2020), no. 5 ; p. 544-548
http://library.link/vocab/creatorName
  • Lavazza, L
  • Beretta, G
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • VAT
  • VAT Directive
  • supply (VAT)
  • internet
  • place of supply (VAT)
Label
Geelen (Case C-568/17) : what VAT if the 'unity of action, time and place' is broken up?
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/G-I/INTERTAX/5_544-548.pdf
Publication
Note
20200526

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...