Should services performed by a member of a board of directors towards the company of which s/he is a member be subject to VAT? This is a question that keeps many VAT legislators, authorities, and…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (November 2022) in Highlights & Insights on European Taxation, plus one freely accessible…
Customer’s status and capacity under EU VAT place of supply rules
Other than for attributing VAT personality to suppliers of goods or services, the concept of taxable persons is relevant for…
Value-Added Tax (VAT) is considered an efficient and neutral form of taxation. Yet, although its invoice-credit method and the system of fractioned payments make it a self-policing tax, the VAT can…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (October 2022) in Highlights & Insights on European Taxation, plus one freely accessible…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (September 2022) in Highlights & Insights on European Taxation, plus one freely accessible…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (August 2022) in Highlights & Insights on European Taxation, plus one freely accessible…
The transition toward a cashless society is at the heart of many public policy discussions. The move is driven by several factors, such as the spread of debit and credit cards, the development of…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (July 2022) in Highlights & Insights on European Taxation, plus one freely accessible article…
