The Resource Closing the Geelen loophole and creating new issues

Closing the Geelen loophole and creating new issues

Label
Closing the Geelen loophole and creating new issues
Title
Closing the Geelen loophole and creating new issues
Creator
Subject
Language
eng
Summary
With its judgment in the Geelen case, the European Court of Justice (ECJ) created a potential loophole for suppliers of online entertainment, etc., services to offer services to EU consumers without EU VAT. This loophole is being closed as of 1 January 2025 by amendments to the place-of-supply rules. At the same time it will be possible for Member States to apply reduced VAT rates to the online equivalent of services like exhibitions, cultural events and physical exercise classes. Though the new rules are in the author’s view to be welcomed, they also create new issues and questions, which are addressed in this article
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 33 (2022), no. 4 ; p. 155-164
http://library.link/vocab/creatorName
Merkx, M.M.W.D
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • place of supply (VAT)
  • electronic services
  • reduced rate
  • ECJ case law
Label
Closing the Geelen loophole and creating new issues
Instantiates
Publication
Label
Closing the Geelen loophole and creating new issues
Publication

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