The elongated shadow of the use and enjoyment rule electrónico Gorka Echevarría Zubeldia
By: Echevarría Zubeldia, Gorka
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Material type: 
ArticlePublisher: 2021Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | USUFRUCTO | PRINCIPIO DE SEGURIDAD JURÍDICA | UNION EUROPEA
In:
International VAT Monitor v. 32, n. 4, 2021, p. 173-174Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2021/4-3 (Browse shelf) | Available | IVM/2021/4-3 |
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.
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