In an answer to a preliminary question, the CJEU decided that the provisions of the Directive on the common system of value added tax prevent the authorities of a Member State from considering that the place of provision of a service is in the Member State of the service provider, even if would prove a fraudulent intention to change the place of service provision. The only fiscally competent state from a VAT perspective remains the one in which the recipient of the service is established.
Source: filipandcompany.com
Join the Linkedin Group on ECJ VAT Cases, click HERE
Latest Posts in "European Union"
- Comments on ECJ C-101/24 (Xyrality) – Judgment on app stores as VAT commissionaires
- ECJ Confirms Deemed Reseller Rule for App Store In-App Purchases
- VAT Challenges in Toll Manufacturing: Goods vs Services Classification Issues
- VAT and Transfer Pricing – Four recent cases @ ECJ/CJEU – 3 cases decided, 1 case pending
- Briefing document & Podcast: ECJ C-580/16 (Hans Bühler) – Late submission of recapitulative statements should not disqualify a business from exemptions
