The confluence of tax law, administrative law and public policy electrónico Jamoy A.B. Morrison
By: Morrison, Jamoy, A.B
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ArticleSubject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | DERECHO TRIBUTARIO | DERECHO ADMINISTRATIVO | IMPUESTO SOBRE LAS VENTAS | POLITICAS PUBLICAS | BELICE
In:
International VAT Monitor 2022 (Volume 33), No. 4, p. 175-179Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2022/4-3 (Browse shelf) | Available | IVM/2022/4-3 |
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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.
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