The Resource Immovable property - increased harmonization regarding place of supply

Immovable property - increased harmonization regarding place of supply

Label
Immovable property - increased harmonization regarding place of supply
Title
Immovable property - increased harmonization regarding place of supply
Creator
Subject
Language
eng
Summary
On 26 October 2015, the European Commission published explanatory notes on the new VAT place of supply rules for services connected with immovable property which were recently introduced by implementing regulation 1042/2013 and entered into effect on 1 January 2017. This article analyses the new definition of "immovable property" and discusses, in particular, the question of when a service should be considered to be connected with it. Special focus is given to property management, intermediation and legal services connected to immovable property
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 28 (2017), no. 3 ; p. 224-227
http://library.link/vocab/creatorName
Sol Rosa, J
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • immovable property
  • services
  • place of supply
Label
Immovable property - increased harmonization regarding place of supply
Instantiates
Publication
Label
Immovable property - increased harmonization regarding place of supply
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...