Council implementing Regulation (EU) 2017/2459 amending Implementing Regulation (EU) No 282/2011 laying down implementing measures for Directive 2006/112/EC. This Regulation shall enter into force on 18 January 2018. It shall apply from 1 January 2019.

Where telecommunications, broadcasting or electronically supplied services are supplied to a non-taxable person and the total value of such supplies, exclusive of VAT, provided by a taxable person from his business establishment or a fixed establishment located in a Member State, does not exceed EUR 100 000 in the current and the preceding calendar year, the presumption shall be that the customer is established, has his permanent address or usually resides at the place identified as such by the supplier on the basis of one item of evidence provided by a person involved in the supply of the services other than the supplier or the customer.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


Gerelateerde artikelen