Cross-border supplies of services: changing the established rules

Resource type: Article

Status: Law stated as at 01-Mar-2009

Jurisdictions: European Union, United Kingdom

From 1 January 2010 until 2015, a series of changes to the European value added tax (VAT) system will come into effect to implement what is commonly referred to as the VAT package. The VAT package comprises a number of initiatives including changes to the place of supply of services, a new procedure for VAT refunds from a different member state and enhanced administrative co-operation between member states. This chapter compares the pre- and post-2010 rules dealing with the place of supply of services.
Gary Barnett, Simmons & Simmons

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  • Resource ID: 7-385-8156
  • Law stated date: 01-Mar-2009
  • Products:  PLC Cross-border, PLC EU, PLC UK Finance, PLC UK Law Department, PLC UK Tax, PLC US Law Department, PLC US Tax
    • Series: Cross-border chapters
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Topics
  • Cross-border: TaxCross-border: Tax (http://construction.practicallaw.com/2-103-1387)
  • Lending: GeneralLending: General (http://construction.practicallaw.com/1-103-2033)
  • Project FinanceProject Finance (http://construction.practicallaw.com/3-201-5282)
  • VATVAT (http://construction.practicallaw.com/9-376-3548)
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