The Resource VAT and telecommunications : new place of supply rules and their implications

VAT and telecommunications : new place of supply rules and their implications

Label
VAT and telecommunications : new place of supply rules and their implications
Title
VAT and telecommunications : new place of supply rules and their implications
Creator
Subject
Summary
In this article Peter Jenkins gives the account of the implementation of the Council Derogation on telecommunications services. The author concludes as follows: "The derogation therefore had no common date of implementation, no common rules of application and has been implemented in most Member States with very little clear guidance either to telecoms operators or their customers as to their practical implementations of new rules. What a way to run the Single Market."
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 8 (1997),
http://library.link/vocab/creatorName
Jenkins, P
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • place of supply (VAT)
  • e-commerce
Label
VAT and telecommunications : new place of supply rules and their implications
Instantiates
Publication
Label
VAT and telecommunications : new place of supply rules and their implications
Publication

Library Locations

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