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Europe Daily Bulletin No. 8613

24 December 2003
Contents Publication in full By article 10 / 27
GENERAL NEWS / (eu) eu/services
Commission proposes changes to VAT on services

Brussels, 23/12/2003 (Agence Europe) - On Tuesday, the European Commission presented a proposal to change the place of supply of services for Value Added Tax (VAT) purposes where the customer is a trader (business to business). The proposal would shift taxation in most cases from the place where the supplier is established or has a fixed place of business to the place where the customer is located. However, there would be exceptions to this general rule for certain services for which special...

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