Echevarría Zubeldia, Gorka
The elongated shadow of the use and enjoyment rule electrónico / Gorka Echevarría Zubeldia .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
The "use and enjoyment" place-of-supply rule remains one of the most intricate provisions of the EU VAT legislation because after initial qualification of a supply as taxable outside the EU territory it relocates the taxing rights to the Member State in which the services were performed. Its effects are a constant source of controversies, and in this Column the author reflects on the basis for the legal uncertainty it causes.
IMPUESTO SOBRE EL VALOR AÑADIDO
USUFRUCTO
PRINCIPIO DE SEGURIDAD JURÍDICA
UNION EUROPEA
International VAT Monitor 0925-0832v. 32, n. 4, 2021, p. 173-174
The elongated shadow of the use and enjoyment rule electrónico / Gorka Echevarría Zubeldia .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
The "use and enjoyment" place-of-supply rule remains one of the most intricate provisions of the EU VAT legislation because after initial qualification of a supply as taxable outside the EU territory it relocates the taxing rights to the Member State in which the services were performed. Its effects are a constant source of controversies, and in this Column the author reflects on the basis for the legal uncertainty it causes.
IMPUESTO SOBRE EL VALOR AÑADIDO
USUFRUCTO
PRINCIPIO DE SEGURIDAD JURÍDICA
UNION EUROPEA
International VAT Monitor 0925-0832v. 32, n. 4, 2021, p. 173-174