22. Sep 2014   Business Recht Werbung
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Special schemes for established and non-established VAT taxable persons in the EU supplying telecommunications, broadcasting or electronic services to non-taxable persons

The Commission Implementing Regulation No. 815/2012, Council Regulation (EU) No 904/2010, Directive No. 2008/8 have laid down detailed rules for the application of the special schemes for VAT taxable non-established and established persons in the EU supplying telecommunications, broadcasting or electronic services to non-taxable persons (established, having his/her permanent address or usually residing) within the union.

The schemes, which are amending the existing regime under Directive No. 112/2006, will come into force from 1 January 2015. [more]

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