The Resource Storage of goods under EU VAT

Storage of goods under EU VAT

Label
Storage of goods under EU VAT
Title
Storage of goods under EU VAT
Creator
Subject
Language
eng
Summary
The place-of-supply rules of the EU VAT system determine whether or not specific transactions are subject to VAT in the European Union and, if they are, in which Member State the VAT is due. Most categories of services fall under the default rules for B2B and B2C transactions. However, there are various exceptions to the default place-of-supply rules. In this article, the authors discuss the exception for services connected with immovable property and, more precisely, the place where storage services are deemed to be supplied
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 24 (2013),
http://library.link/vocab/creatorName
  • Horsthuis, M.W
  • Nellen, F.J.G
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • place of supply (VAT)
  • services
  • immovable property
  • ECJ case law
Label
Storage of goods under EU VAT
Publication

Library Locations

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