The Resource Proposal for implementing the EU one-stop-shop scheme from 2015

Proposal for implementing the EU one-stop-shop scheme from 2015

Label
Proposal for implementing the EU one-stop-shop scheme from 2015
Title
Proposal for implementing the EU one-stop-shop scheme from 2015
Creator
Subject
Language
eng
Summary
From 1 January 2015, service providers supplying telecommunications, radio and television broadcasting, and electronic services to non-taxable persons resident in the European Union must account for VAT in the Member States where their customers are resident. In order to avoid registration in numerous Member States, those service providers can account for VAT in a single Member State, under the "one-stop-shop scheme". A very limited version of this scheme already applies. In order to tie up the final loose ends of the extended arrangement, the European Commission has proposed several amendments to the VAT Implementing Regulation. In this article, the author gives an overview of the situation and of the Commission's proposals
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 23 (2012),
http://library.link/vocab/creatorName
Lamensch, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • telecommunication industry
  • electronic services
  • place of supply
Label
Proposal for implementing the EU one-stop-shop scheme from 2015
Instantiates
Publication
Label
Proposal for implementing the EU one-stop-shop scheme from 2015
Publication

Library Locations

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