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By Yannick Zeippen and Jacques Verschaffel
Collection: Vademecum - Edition 2013 – 85,00 EUR
The implementation of the new VAT rules contained in the so-called “VAT package” into the Member States’ legislations since January 1st 2010 has seen profound changes to the VAT laws, which had not been the case since the introduction of the Single European Market in 1993. These changes have occurred step by step. The main part has been introduced in 2010, followed by other changes in 2011 and further ones planned for 2013 and 2015. The changes have mainly affected the location of taxation of cross-border supplies of services, introduced new reporting requirements, and a more efficient procedure for VAT refund claims by EU businesses....
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