Andy Ilsley takes stock of the EU VAT package changes, one year on, and points out that although some practical issues have been clarified, some anomalies remain
The much heralded ‘simplification’ of the rules governing where supplies of services are deemed to take place when they are supplied cross-border (effective from 1 January 2010 and commonly known as the VAT Package) have now been with us for just over a year. It is therefore a good time to take stock recap on the basic rules and some of the common exceptions confirm further changes which took effect from 1 January 2011 and provide some practical examples of some of the difficulties and anomalies that remain.
The European Commission has sought to provide further clarification of many of these anomalies in the 2006 EU VAT Directive (2006/112/EC) through a recently issued directive to...
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Andy Ilsley takes stock of the EU VAT package changes, one year on, and points out that although some practical issues have been clarified, some anomalies remain
The much heralded ‘simplification’ of the rules governing where supplies of services are deemed to take place when they are supplied cross-border (effective from 1 January 2010 and commonly known as the VAT Package) have now been with us for just over a year. It is therefore a good time to take stock recap on the basic rules and some of the common exceptions confirm further changes which took effect from 1 January 2011 and provide some practical examples of some of the difficulties and anomalies that remain.
The European Commission has sought to provide further clarification of many of these anomalies in the 2006 EU VAT Directive (2006/112/EC) through a recently issued directive to...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
