The Resource Mehrwertsteuer auf Dienstleistungen : neue Vorschriften über den Leistungsort = VAT on services : new rules on the place of supply of services

Mehrwertsteuer auf Dienstleistungen : neue Vorschriften über den Leistungsort = VAT on services : new rules on the place of supply of services

Label
Mehrwertsteuer auf Dienstleistungen : neue Vorschriften über den Leistungsort = VAT on services : new rules on the place of supply of services
Title
Mehrwertsteuer auf Dienstleistungen : neue Vorschriften über den Leistungsort = VAT on services : new rules on the place of supply of services
Creator
Subject
Language
eng
Summary
One main element of the "VAT package" recently adopted by the ECOFIN Council is the implementation of new rules on the place of supply of services. From January 1st, 2010, these new rules will mean that business-to-business supplies of services will be taxed where the customer is established. For business-to-consumer supplies of services, the place of taxation will continue to be where the supplier is established. However, in certain circumstances, the general rules for supplies both to businesses and to consumers will not be applicable, and specific rules will apply to reflect the principle of taxation at the place of consumption (e.g. restaurant and catering services, hiring of means of transport). The main purpose of the new rules is to ensure that VAT on services accrues to the country where consumption occurs, and to prevent distortions of competition between Member States operating different VAT rates
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 18 (2008),
http://library.link/vocab/creatorName
Pichler, P
Geographic coverage
European Union
Language note
German
http://library.link/vocab/subjectName
  • VAT
  • services
  • place of supply
Label
Mehrwertsteuer auf Dienstleistungen : neue Vorschriften über den Leistungsort = VAT on services : new rules on the place of supply of services
Instantiates
Publication
Label
Mehrwertsteuer auf Dienstleistungen : neue Vorschriften über den Leistungsort = VAT on services : new rules on the place of supply of services
Publication

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