Electronically Supplied Services and Value Added Tax: The European Perspective
This paper is aimed to provide an in-depth analysis of the European VAT regime applicable to electronically supplied services (e.s.s.), and it will assess, in particular, what kind of services can be considered to be e.s.s. and where they are taxed, taking into account B2B and B2C transactions. The provision of services and software over the Internet and other electronic networks, in fact, is governed by a particular VAT regime that affects businesses operating in all the Member States of the European Union. Apart from the provisions currently applicable, an analysis of the regime introduced by Directive 2008/8/EC (in force from 2010-2015) will be provided.
Davide Maria Parrilli