VAT status of the recipient of services

Resource Information

The work VAT status of the recipient of services represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

VAT status of the recipient of services

Creator

• Swinkels, J.J.P

Subject

• ECJ case law
• place of supply
• VAT

Language

eng

Summary

In its judgment in TRR, the European Court of Justice (ECJ) took the view that, for the purposes of determining the place of supply of advisory services supplied to them, entities that are engaged in both economic and non-economic activities must be regarded as being engaged in economic activities, even if they use the advisory services for their non-economic activities. In this article, the author discusses the lack of clarity of the legal provision to the same effect that will enter into force on 1 January 2010, and the consequences of TRR for the ECJ's doctrine of "asset labelling" and its impact on the interest of certain recipients of services to set up VAT avoidance schemes. Finally, the author questions the validity of the facts on which the ECJ based its decision in TRR

Citation source

In: International VAT monitor. - Amsterdam. - Vol. 20 (2009),

Geographic coverage

European Union

Language note

English