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
Resource Information
The item The place of supply of admission to scientific and educational events within the European Union represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The place of supply of admission to scientific and educational events within the European Union represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- Label
- The place of supply of admission to scientific and educational events within the European Union
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-place-of-supply-of-admission-to-scientific/8fqmOXbFCaw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-place-of-supply-of-admission-to-scientific/8fqmOXbFCaw/">The place of supply of admission to scientific and educational events within the European Union</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-place-of-supply-of-admission-to-scientific/8fqmOXbFCaw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-place-of-supply-of-admission-to-scientific/8fqmOXbFCaw/">The place of supply of admission to scientific and educational events within the European Union</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
