Paquet TVA Derniers développements et Incidences sur les échanges franco-allemands
On November 18, 2010, Dr Julia Schlösser and Guillaume Rubechi (Marccus Partners) gave a presentation - in French - with the title: Paquet TVA Derniers développements et Incidences sur les échanges franco-allemands. It was given within the informative meeting JURISINFO FRANCO-ALLEMAND, in the offices of the Pôle Formation of the Chambre de Commerce et d'Industrie of Strasburg and Bas Rhine (Strasburg-Meinau ).
Paquet TVA : Derniers développements et Incidences sur les échanges franco-allemands:
New VAT rules became effective as of January 1st, 2010 in all EU States, as provided by two EU directives dated February 12 and December 16, 2008.
The so-called VAT package contains a series of changes to the place of supply rules for services, introduces a new VAT reporting obligation for cross border services and a new process for recovering VAT through the existing international VAT refund mechanism. These changes are to ensure that VAT on services typically is accounted for in the country where consumption occurs, and to prevent distortions of competition between member states operating different VAT rates. They represent the most far-reaching changes to the EU VAT system since the abolition of fiscal frontiers between Member States and the introduction of the single market rules in 1993.
The changes affect all businesses that supply and/or purchase services across the EU.
The following presentation provides an overview of the new place of supply rules and their impact on individual transactions in a French-German context.
Download "Paquet TVA presentation" (2.69 MB)
