H&I 2025/327:Xyrality. VAT liability. Not the original provider but marketplace operator deemed supplier in cross-border electronic services. Court of Justice

H&I 2025/327

Xyrality. VAT liability. Not the original provider but marketplace operator deemed supplier in cross-border electronic services. Court of Justice

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

Essentie

Judgment of the Court of Justice in the case Xyrality. Article 28 of Council Directive 2006/112/EC must be interpreted as meaning that where a taxable person established in a Member State has, before 1 January 2015, supplied services electronically to non-taxable persons established in the territory of the EU by means of a marketplace for applications made available by a taxable person established in another Member State, the application of that Article 28 cannot be precluded solely on the ground that the order confirmations provided, by the latter taxable person, to end customers specify the first taxable person as ... Verder lezen? Log in om dit document te bekijken.

Deze functie is alleen te gebruiken als je bent ingelogd.