Usługi elektroniczne a jurysdykcja w zakresie VAT w Unii Europejskiej
Electronic Services and VAT Jurisdiction Rules in the European Union
Author(s): Rafał LipniewiczSubject(s): Economy, Public Finances
Published by: Wydawnictwo Naukowe Uniwersytetu Marii Curie-Sklodowskiej
Keywords: VAT; jurysdykcja podatkowa; zasada pochodzenia; zasada przeznaczenia; usługi elektroniczne; VAT; tax jurisdiction; origin principle; destination principle; electronic services
Summary/Abstract: From January 1, 2015 electronically delivered services in the EU are taxed in the country where the customer resides, regardless of whether the customer is a VAT payer or a consumer. The main change involves a shift from the origin principle to destination principle as the criterion for determining the place where electronic services for B2C transactions in the EU are provided. The Mini One-Stop Shop is a new mechanism through which businesses can account for VAT at the rates applicable in member states other than where they are established. The purpose of this article is to analyze legal and economic aspects of these changes.
Journal: Annales Universitatis Mariae Curie-Skłodowska, Sectio H Oeconomia
- Issue Year: L/2016
- Issue No: 1
- Page Range: 643-650
- Page Count: 8
- Language: English