Brussels, 13/06/2003 (Agence Europe) - At the present time, as far as the supply of services is concerned, it is the supplier who must pay VAT on services provided and not the customer. This rule worked well at the time when the VAT regime was introduced. However, the European Commission notes, because of the increasing number of services supplied across borders, it is now likely that this rule will "lead to administrative complexities, distortions of competition and double or non-taxation...