Germany: VAT treatment of online services

Germany: VAT treatment of online services

In late 1997, German tax authorities released a new directive clarifying their views on the VAT treatment of telecommunications and tele-services. As expected, the directive provides that tele-services are not identical to telecoms services, and hence are potentially subject to different VAT treatme...

Ausführliche Beschreibung

Gespeichert in:
Bibliographische Detailangaben
Veröffentlicht in:International tax review 1998-04, Vol.9 (4), p.43
1. Verfasser: Eggert, Rolf
Format: Magazinearticle
Sprache:eng
Schlagworte:
Communications networks
Entrepreneurs
EU directives
Internet access
Telecommunications industry
VAT
Online-Zugang:Volltext
Tags: Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
Beschreibung
Zusammenfassung:In late 1997, German tax authorities released a new directive clarifying their views on the VAT treatment of telecommunications and tele-services. As expected, the directive provides that tele-services are not identical to telecoms services, and hence are potentially subject to different VAT treatment.
ISSN:0958-7594