The Resource New EU VAT regulation : a look at 'place of establishment' regarding B2C services

New EU VAT regulation : a look at 'place of establishment' regarding B2C services

Label
New EU VAT regulation : a look at 'place of establishment' regarding B2C services
Title
New EU VAT regulation : a look at 'place of establishment' regarding B2C services
Creator
Subject
Language
eng
Summary
The EU Council published the final version of one of the most significant and anticipated VAT regulations in some time. Council Implementing Regulation No. 282/2011 (the final regulation) introduces new rules and amendments to the VAT rules introduced in Directive 2006/112/EC, as amended to date. The amendments to the original 2006 directive regarding the supply of services are found in Council Directive 2008/8/EC (the 2008 VAT directive) and are also reflected in the final regulation. The final regulation is effective as of 1 July 2011, and has the same legal effect as national legislation of the member states. This article focuses on the definitions of place of establishment and fixed establishment in the final VAT regulation and their relevance for VAT taxable supplies to consumers within the EU, including place of supply rule, interpretation of establishment concepts, and effective date of establishment concept
Citation source
In: Tax notes international. - Falls Church. - Vol. 62 (2011),
http://library.link/vocab/creatorName
Minor, R
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • fixed establishment
  • place of supply
Label
New EU VAT regulation : a look at 'place of establishment' regarding B2C services
Instantiates
Publication
Label
New EU VAT regulation : a look at 'place of establishment' regarding B2C services
Publication

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