Key 2015 dates for in-house counsel

Key 2015 dates for in-house counsel

Calendar of key dates in 2015 for in-house lawyersFind out what 2015 has in store, with our in-house legal 2015 preview brought to you by Radius Law and LexisNexis.

We scour the news and select the most relevant news for in-house lawyers and bring this together in a monthly bulletin. This month we have the forthcoming 2015 highlights. You can also download this bulletin here.



VAT changes for electronically supplied services in the EU

Do you sell electronically supplied services in the EU For example; training, music and film downloads?

If so, you will be subject to the new VAT rules that came into effect on January 1st.  The critical change is that VAT will be charged based on the location of the customer.

This is a significant change and is perhaps best illustrated by an example.  Previously, if a UK customer downloaded music from a company based in Luxembourg, the music would have been subject to 3% VAT, but from the January 1st the UK customer will be charged UK VAT, currently 20%.

The affected online retailers will need to either register for VAT in the countries where they sell or will need to register with the Mini One Stop Shop (MOSS) system.  I am sure this will be the obvious choice as it allows such retailers to pay VAT to one place and the VAT monies will then be distributed as appropriate on its behalf.

For those affected by these changes, there’s plenty to think about.  Will you swallow the price differential? Or have different ‘after VAT’ prices in the effected member states? There will inevitably be significant system changes needed, particularly with the additional data that will need to be collected on purchase.

National minimum wage in Germany

We usually only cover across EU or UK changes but we

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About the author:
Helen Hart studied in Cardiff and Germany and qualified as a solicitor in 1998 after a training contract at Allen & Overy in London and Frankfurt. She spent over six years working in-house at Centrica plc and Palm Europe Limited focusing mainly on consumer, advertising and data protection law before returning to private practice at Stevens & Bolton where she was an associate in the corporate and commercial team. She worked for a legal publisher between 2008 and 2012 and has also worked in local government library services. Her main areas of expertise are general commercial law, advertising law and consumer law.