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Special scheme
Special Scheme
Introduction
The Council Directive 2002/38/EC of 7th May 2002, has introduced
important temporary modifications to the regime of the imposition of the
VAT, as provided for by the Directive 77/388/EEC, concerning the
rendering of professional services by means of electronic equipment.
The most significant changes concerns the choice of
criteria for defining, for taxation purposes, the site of commercial
operators occurring “online”.
In fact it ascertains whether the place of taxation does however always
coincide with that in which the goods or professional services rendered,
are in actually consumed. The legislation therefore provides for the application
of the tax in that place in which the client holds his actual seat of
economic activity or where he has established a permanent activity, or,
should it concern a private purchaser, his place of domicile or habitual
residence.
Consequently the rendering of professional services by means of
electronic equipment to a private European client by a non-European
Community operator who does not have a fixed seat of economic activity,
or has not established a permanent centre of activity within the territory
of the European Community, shall result as being taxable in the
European Union for VAT purposes, and in particular, within
the Resident State of the private consumer.
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