The Resource New EU place-of-supply rules for services

New EU place-of-supply rules for services

Label
New EU place-of-supply rules for services
Title
New EU place-of-supply rules for services
Creator
Subject
Language
eng
Summary
On 12 February 2008, the Council adopted the VAT package, which consists of two Directives and a Regulation. One of the Directives contains amendments to the rules concerning the place of supply of services, which are aimed at ensuring that most types of service will be taxed in the Member State of consumption. The Directive also provides for the possibility for taxable persons who supply certain services to non-taxable customers to meet their VAT reporting obligations for the entire European Union in a single Member State (under the one-stop-shop arrangements). In this article, the author discusses the new place-of-supply rules and several topics directly relating thereto
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 20 (2009),
http://library.link/vocab/creatorName
Wille, P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • place of supply
  • VAT
  • services
Label
New EU place-of-supply rules for services
Instantiates
Publication
Label
New EU place-of-supply rules for services
Publication

Library Locations

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