On 1 January 2015, the place-of-supply rules for specific categories of telecommunications, radio and television broadcasting, and electronic (TBE) services will change considerably. This change has a major impact on service providers established in the European Union supplying TBE services to...

Because crowdfunding is a relatively new phenomenon there is little experience with the VAT consequences of crowdfunding. In February 2015, the European Commission shared its thoughts on the issue in a report to the VAT committee. The VAT committee subsequently adopted guidelines on the VAT...

It can be concluded from the working papers that the following points are a point of attention: - The requirements (conditions) for applying the cost-sharing exemption; - Application of the exemption in cross-border scenarios, and - Interaction of this particular exemption with the VAT grouping...

Private use of company cars by German employees of Dutch employers - or vice versa, private use of company cars by Dutch employees of German employers - currently results in situations of double and non-taxation, respectively. In this article, I have first concluded that the Netherlands applies...

The judgment of the CJEU in the Welmory case attracts particular attention. This is due to the fact that the CJEU had to apply the concept of fixed establishment, which originated from the context of traditional economy, for the first time to the digital economy.In this article the authors...

With the joint cases Larentia + Minerva and Marenave Schifffahrt the CJEU once again delivered a judgment in a landmark case on VAT and holding companies. The author questions whether this will be the last case on holding companies or that we can expect more cases in the future, because some...

An OECD working party recently assessed several approaches for dealing with the issue of where to tax B2B services and intangibles acquired by multiple location entities, i.e., taxable persons with a head office and one or more other establishments in different jurisdictions, for consumption tax...

In this article the authors address the proposals for the VAT in the Digital Age initiative tabled by the European Commission on 8 December 2022. The authors discuss the most important proposed rules on digital real-time reporting based on e-invoicing and on the VAT treatment of the platform...

The modernization of the EU VAT framework to address the booming development of B2C e-commerce has been one of the flagships of the European Commission 2016 "VAT Action Plan". With a view to reduce the risk of fraud in B2C e-commerce transactions involving goods, new rules imposing new...