The place of supply of services regulation is one of the topics in VAT legislation that leads to the most problems, especially for entrepreneurs. The cause of this problem should be sought to the fact that a real common market has never been achieved with regard to VAT. If the place of ...
1. General rule for supplies of services to taxable persons (B2B general rule) The place of supply of services to a taxable person acting as such, is the place where that person has established his business. However, if those services are provided to a fixed estab...
Use and Enjoyment of Intangible Services: The German, Austrian, Danish and Estonian VAT Derogations When the Czech Republic elected (effective January 1, 2009) to derogate from the standard rules for determining the place of supply for intangible services... RT Ainsworth - 《Social Science Electro...
1 January 2015, the place-of-supply rules for specific categories of telecommunications, radio and television broadcasting, and electronic (TBE) services wil... M Merkx - 《International Vat Monitor》 被引量: 2发表: 2013年 VAT and Electronic Services : The determination of the place of supply...
businesspersonwhoisnotthepersoninsured. (2)Where— (a)asupplyofservicestowhichthisparagraphapplieswouldotherwisebetreatedas madeintheUnitedKingdom,and (b)theservicesareeffectivelyusedandenjoyedoutsidetheterritoriesofthemember States, thesupplyistobetreatedasmadewhereitisusedandenjoyed. (3)Where— (a)1994c...
Art 44 RVD, as the main rule for B2B intra-Community supply of services, has a fundamental impact on the assessment of VAT liability among business operators in order to define on whom, where and when the liability arises. Uncertainties on its application may have dramatic consequences in ...
Services Account 11800 IGST Receivable Account -1800 Vendor Account -10000 GL Entries for Return or Credit Note of services for overseas place of supply from registered vendor where input tax credit is not available, will be as following: Agrandir le table...
continuous supply of servicesmeans a supply of services which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, for a period exceeding three months with periodic payment obligations and includes supply of such services as the Government may, subject to ...
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aThe place of establishment of a supplier is the place where the supplier has established the businessor has an establishment, or, if he or she has more than one establishment, the one which is most concerned with the supply in question. If the supplier has established the business in ...