The Resource VAT and e-services : when human intervention is minimal

VAT and e-services : when human intervention is minimal

Label
VAT and e-services : when human intervention is minimal
Title
VAT and e-services : when human intervention is minimal
Creator
Subject
Language
eng
Summary
Since 2015 e-services supplied to European Union customers are subject to VAT in the country where the customer resides, regardless of whether the customer is a taxable person or a consumer. Services can only qualify as "e-services" when there is minimal human intervention. In this article, the author addresses the criterion of minimal human intervention, analyses what is in - and outside - the scope of the concept of "e-services", and makes suggestions for improvements to make the definition of "e-services" future proof
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 29 (2018), no. 1 ; p. 17-22
http://library.link/vocab/creatorName
Merkx, M.M.W.D
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • electronic services
  • digital economy
Label
VAT and e-services : when human intervention is minimal
Instantiates
Publication
Label
VAT and e-services : when human intervention is minimal
Publication

Library Locations

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