Suchergebnisse für: `place-of-supply-of-services` (3 gefunden)

1. 15. Juni 2011

   Clarification of place of supply of services to consumers

   The finance ministry has amended the VAT Implementation Decree to follow the European Council Regulation 282/2011 of March 15, 2011 clarifying the place of supply of services to consumers, including businesses purchasing the supply for other than business purposes.

   Kategorien: Official Pronouncements

   Schlagwörter: place of supply, services to consumers
2. 23. August 2021

   Update: VAT - Place of performance of educational or similar ...

   The Federal Tax Office, by way of a circular, has adjusted its VAT Application Ordinance with regard to the 2019 ruling by the European Court of Justice on the determination of the place of supply of services in connection to the admission to educational events.

   Kategorien: Official Pronouncements

   Schlagwörter: Place of supply of services, educational ...
3. 23. Mai 2022

   ECJ and VAT: No fixed establishment through subsidiary provi ...

   In a recent judgment the European Court of Justice (ECJ) held that a German company does not maintain a fixed establishment through its Romanian subsidiary where the latter actively promoted the products of the German company in Romania based on marketing, advertising and regulatory strategies established and developed by the German parent.

   Kategorien: European Court of Justice

   Schlagwörter: permanent establishment, marketing subsi ...