The Resource Place of supply of services: new VAT rules applying in the European Union

Place of supply of services: new VAT rules applying in the European Union

Label
Place of supply of services: new VAT rules applying in the European Union
Title
Place of supply of services: new VAT rules applying in the European Union
Creator
Subject
Language
eng
Summary
This column concerns certain aspects of the "EU VAT Package" which made a number of changes, mainly with effect from January 1, 2010, to the VAT system operating within the EU. The article focuses on the changes to the rules concerning the place of supply of services and related reporting requirements. The changes have application to all Member States, but particular reference is made to Ireland. The author also focuses on cases where services are provided from one business to another business (B2B scenarios)
Citation source
In: International tax journal. - Chicago. - Vol. 36 (2010),
http://library.link/vocab/creatorName
Butler, B
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • place of supply (VAT)
  • services
  • EU law
Label
Place of supply of services: new VAT rules applying in the European Union
Instantiates
Publication
Label
Place of supply of services: new VAT rules applying in the European Union
Publication

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