The Resource New implementing Regulation 282/2011 for the 2006 VAT Directive

New implementing Regulation 282/2011 for the 2006 VAT Directive

Label
New implementing Regulation 282/2011 for the 2006 VAT Directive
Title
New implementing Regulation 282/2011 for the 2006 VAT Directive
Creator
Subject
Language
eng
Summary
This article provides a summary of Council Regulation 282/2011 which is applicable from 1 July 2011 and recasts Council Regulation 1777/2005 and introduces several implementing measures for the 2006 VAT Directive. These are mostly based on guidelines previously agreed by the VAT Committee and several relate to the changes introduced by the 2008 VAT package. The new provisions are important and touch upon nearly all areas of the VAT system (scope of application, taxable persons, taxable supplies, place of supply, taxable amount, rates, exemptions, deductions and taxpayer obligations). As concluding remarks, this article also points at some important weaknesses of the new rules related to the compliance costs, the fixed establishment as paying entity, and the proposed tools that Council Regulation 282/2011 provides to taxable persons in order to implement the new rules governing the place of supply of (electronic ) services
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 20 (2011),
http://library.link/vocab/creatorName
Lamensch, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • VAT Directive
  • place of supply
  • VAT exemption
Label
New implementing Regulation 282/2011 for the 2006 VAT Directive
Instantiates
Publication
Label
New implementing Regulation 282/2011 for the 2006 VAT Directive
Publication

Library Locations

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