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1. 1. Presumptions on the place of supply for digital B2C services

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Erik Jonas Naujoks; [2020]
   Nyckelord :VAT; value added tax; place of supply; digital services; cross-border; presumptions; Implementing Regulation; services; determination place of supply; compliance burden; destination principle; split-payment method; OECD guidelines; evidence rule; VAT package; B2C; final consumers; e-commerce; TBE services; Law and Political Science;

   Sammanfattning : According to Art. 58 VAT Directive digital services are to be taxed at the place where the customer resides. The Implementing Regulation provides certain presumptions for suppliers to determine that place. LÄS MER