Legal News

Abusive practices and place of supply for VAT purposes (WebmindLicenses)

Abusive practices and place of supply for VAT purposes (WebmindLicenses)
Published on: 21 January 2016
Published by: LexisPSL
  • Abusive practices and place of supply for VAT purposes (WebmindLicenses)
  • Original news
  • What was the factual context for this case?
  • What was the VAT context for this decision?
  • What did the CJEU decide?
  • Why does this case matter?

Article summary

Tax analysis: The Court of Justice of the European Union (CJEU) has recently provided some additional guidance for national courts in considering whether there has been an abusive practice for VAT purposes in the context of a choice of EU Member States for locating the place of supply of electronically supplied services. Lexis®PSL Tax consider the Webmind case. or take a trial to read the full analysis.

Popular documents