VAT and place of taxation of service delivery

A preliminary ruling made by the Chancery Court of Hamburg gave a further opportunity for the Court to clarify the interpretation of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of Member States relating to turnover tax revenues (OJ No L 145, 13 June 1977, p. 1), and in particular Articles 9, paragraph 2 e), 17, paragraphs 1, 2, a) and3 a) and 18, paragraph 1, sub a), relating to the determination of the place provision of services for the purposes of collecting the tax on the added value and the right to deduct it.

[pdfjs-viewer url=https://thierry-granturco.com/wp-content/uploads/2015/12/28.-VAT-and-place-of-taxation-of-service-delivery.pdf viewer_width=600px viewer_height=700px fullscreen=true download=true print=true openfile=false]