Taxation of B2C TBE Services under EU VAT from 2015

Journal
European Union
International VAT Monitor 2014 (Volume 25), No. 1
On 21 June 2013, the European Council reached political agreement on implementing rules for taxing B2C telecommunications, broadcasting and electronically supplied services (“TBE services”) from 1 January 2015. In this article, the authors give an overview of the new implementing provisions.