Merkx, Madeleine
Closing the Geelen loophole and creating new issues electrónico / Madeleine Merkx
Disponible únicamente en formato electrónico.
Resumen.
Incluye referencias bibliográficas.
With its judgment in the Geelen case, the ECJ created a potential loophole for suppliers of online entertainment, etc., services to offer services to EU consumers without EU VAT. This loophole is being closed as of 1 January 2025 by amendments to the place-of-supply rules. At the same time it will be possible for Member States to apply reduced VAT rates to the online equivalent of services like exhibitions, cultural events and physical exercise classes. Though the new rules are in the author’s view to be welcomed, they also create new issues and questions, which are addressed in this article.
IMPUESTO SOBRE EL VALOR AÑADIDO
SERVICIOS DIGITALES
INTERNET
CONSUMIDORES
JURISPRUDENCIA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
International VAT Monitor 0925-08322022 (Volume 33), No. 4, p. 155-164
Closing the Geelen loophole and creating new issues electrónico / Madeleine Merkx
Disponible únicamente en formato electrónico.
Resumen.
Incluye referencias bibliográficas.
With its judgment in the Geelen case, the ECJ created a potential loophole for suppliers of online entertainment, etc., services to offer services to EU consumers without EU VAT. This loophole is being closed as of 1 January 2025 by amendments to the place-of-supply rules. At the same time it will be possible for Member States to apply reduced VAT rates to the online equivalent of services like exhibitions, cultural events and physical exercise classes. Though the new rules are in the author’s view to be welcomed, they also create new issues and questions, which are addressed in this article.
IMPUESTO SOBRE EL VALOR AÑADIDO
SERVICIOS DIGITALES
INTERNET
CONSUMIDORES
JURISPRUDENCIA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
International VAT Monitor 0925-08322022 (Volume 33), No. 4, p. 155-164