The Resource The place of supply of admission to scientific and educational events within the European Union

The place of supply of admission to scientific and educational events within the European Union

Label
The place of supply of admission to scientific and educational events within the European Union
Title
The place of supply of admission to scientific and educational events within the European Union
Creator
Subject
Language
eng
Summary
The VAT package has simplified the B2B rules of the place of supply of services within the European Union. However, admission to scientific and educational events is still deemed to take place where these events take place. In this article, the author observes that the new rules applicable since 2011 are a source of double taxation and non-taxation. The author also analyses the concept of "undisclosed agent" and of "voucher" with regard to the distribution of tickets regarding admission to events
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 26 (2015),
http://library.link/vocab/creatorName
Amand, C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • place of supply (VAT)
  • services
  • VAT exemption
  • voucher
Label
The place of supply of admission to scientific and educational events within the European Union
Instantiates
Publication
Label
The place of supply of admission to scientific and educational events within the European Union
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932