SERVICIILE PRESTATE DE STUDIO-URILE DE VIDEOCHAT. TAXA PE VALOAREA ADĂUGATĂ ȘI CAUZA GEELEN
SERVICES SUPPLIED BY VIDEOCHAT STUDIOS. VALUE ADDED TAX AND THE GEELEN CASE
Author(s): Livia-Maria Moldovan, Călin-Ștefan HaiducSubject(s): Media studies, Public Finances, Fiscal Politics / Budgeting, EU-Legislation, Court case
Published by: Editura Hamangiu S.R.L.
Keywords: videochat; videochat services; online platforms; videochat studios; adult entertainment; entertainment services; VAT; VAT rates; taxable base; services’ provider; services’ organizer;
Summary/Abstract: Following a series of tax audits in Romania based on the Romanian tax authorities’ interpretation of the Court of Justice’s judgement in case C-568/17, Geelen, the authors provide a valuable insight on the organization of videochat services and particularly on the organization of the so-called “adult entertainment services”. The article points out the complex nature of such services and the need for a more thorough analysis of the services actually provided, in order to determine the nature of services and their possible VAT exemption, the taxable base, the standard or reduced VAT rate and, last but not least, the taxable person or persons that have to collect VAT and the place of supply for such services.
Journal: Cluj Tax Forum
- Issue Year: III/2020
- Issue No: 4
- Page Range: 7-17
- Page Count: 11
- Language: Romanian
- Content File-PDF