The latest VAT developments that matter, by Jo Crookshank and Gary Barnett (Simmons & Simmons).
SK Telecom: VAT and roaming charges
In SK Telecom v Finanzamt Graz-Stadt (Case C-593/19) the CJEU held that member states may apply the ‘use and enjoyment’ override to require VAT to be accounted for on roaming services used within the EU. This remains the case even where the overseas provider of telecoms to the customer also charges a local tax equivalent to VAT on those roaming services.
SK Telecom a South Korean company supplied mobile phone services to its local South Korean based customers. When its customers visited Austria it charged them for roaming services allowing the use of the Austrian mobile communications network. For these purposes an Austrian mobile communications network operator made its network available to SK Telecom in exchange for the payment of a fee plus...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
The latest VAT developments that matter, by Jo Crookshank and Gary Barnett (Simmons & Simmons).
SK Telecom: VAT and roaming charges
In SK Telecom v Finanzamt Graz-Stadt (Case C-593/19) the CJEU held that member states may apply the ‘use and enjoyment’ override to require VAT to be accounted for on roaming services used within the EU. This remains the case even where the overseas provider of telecoms to the customer also charges a local tax equivalent to VAT on those roaming services.
SK Telecom a South Korean company supplied mobile phone services to its local South Korean based customers. When its customers visited Austria it charged them for roaming services allowing the use of the Austrian mobile communications network. For these purposes an Austrian mobile communications network operator made its network available to SK Telecom in exchange for the payment of a fee plus...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
