In its judgment of 15 April 2021, SK Telecom (Case C-593/19), the Court of Justice of the European Union (CJEU) dealt with the transfer of the place of supply of roaming services from a third country to the EU, in a case where an entrepreneur established in the third country provided services to a customer established in the third country but who used the telecommunications service while traveling in the EU. The decision of the CJEU appears to represent a broader application of use and enjoyment rules than previously understood and requires careful consideration.
Source Baker & McKenzie
See also
- C-593/19 (SK Telecom) – Decision- Roaming services, effective use and enjoyment, VAT refund
- Topical overview ECJ Cases – Link to the EU VAT Directive 2006/112/EC
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