The Resource The new EU VAT rules on the place of supply of B2C e-services : practical consequences - the German example

The new EU VAT rules on the place of supply of B2C e-services : practical consequences - the German example

Label
The new EU VAT rules on the place of supply of B2C e-services : practical consequences - the German example
Title
The new EU VAT rules on the place of supply of B2C e-services : practical consequences - the German example
Creator
Subject
Language
eng
Summary
This article provides a comprehensive summary of the new place of supply rules regarding electronic services (e-services) supplied to non-taxable persons with a special focus on electronically supplied services. The new rules, which apply as from 1 January 2015, are interpreted especially on the basis of the Explanatory Notes on the European Union VAT changes to the place of supply of telecommunications, broadcasting and electronic services that enter into force in 2015 (Council Implementing Regulation (EU) No. 1042/2013) published on 3 April 2014 by the European Commission. The article aims to illustrate important impacts of the new rules on the VAT Law of the different EU Member States with particular regard to Germany. E-business as well as local tax authorities are faced with significant challenges in order to apply the new rules governing the place of supply of e-services correctly. The article deals especially with the definition of electronically supplied services, the determination of the location of the customer including presumption rules, the service commission framework and the mini One-Stop Shop (MOSS) scheme. Some important weaknesses of the new rules are pointed out. Precisely, potential double taxation situations, technical, economical and legal difficulties in connection with the determination of the location of the customer and potential infringements of EU Law are discussed. The author analyses potentials for improvement not only on EU but also on German level. Finally, useful information regarding the new introduced MOSS scheme is provided
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 24 (2015),
http://library.link/vocab/creatorName
Weidmann, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • place of supply (VAT)
  • electronic services
  • VAT registration
  • MOSS
Label
The new EU VAT rules on the place of supply of B2C e-services : practical consequences - the German example
Instantiates
Publication
Label
The new EU VAT rules on the place of supply of B2C e-services : practical consequences - the German example
Publication

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