ECJ VAT – Sixth Directive – Article 21(1)(b) – Determination of the place of reference for tax purposes – Services provided by a supplier residing in the same country as the customer but having established the seat of his economic activities in another country – Concept of ‘taxable person established abroad’
Judges:
Levits P
Citations:
C-421/10, [2011] EUECJ C-421/10
Links:
European, VAT
Updated: 20 September 2022; Ref: scu.445432