The Resource Intervention - a problematic new concept in EU VAT law

Intervention - a problematic new concept in EU VAT law

Label
Intervention - a problematic new concept in EU VAT law
Title
Intervention - a problematic new concept in EU VAT law
Creator
Subject
Language
eng
Summary
From 1 January 2010, the place-of-supply rules applicable to almost all B2B cross-border services have become much more transparent and the scope of the reverse charge mechanism has been broadened considerably. However, businesses operating under a branch structure are still confronted with the consequences of what is known as the force of attraction, which has now spread over the entire European Union. In this article, the authors explain that a couple of Member States still have their own, deviating ideas about "intervention" by the supplier's fixed establishment in the customer's Member State
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 21 (2010),
http://library.link/vocab/creatorName
  • Schilling, P
  • Hogan, D. (Deirdre)
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • fixed establishment
  • place of supply
  • force of attraction
Label
Intervention - a problematic new concept in EU VAT law
Instantiates
Publication
Label
Intervention - a problematic new concept in EU VAT law
Publication

Library Locations

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