(February 20, 2015)  

On the website of the European Commission an updated list of Guidelines resulting from meetings from the VAT Committee was published. The updates include Guidelines resulting from the 101^st meeting of the Committee (the meeting of October 20, 2014).

The Guidelines resulting from this 101^st meeting of the Committee relate to subjects like a.o.:

·       VAT refund in case of a taxable person registered for MOSS (Art. 369j of the VAT Directive);

·       Air navigation services supplied by Eurocontrol (Art. 59 (c) and Art. 45 of the VAT Directive);

·       Cases C-85/11, Commission vs. Ireland and C-480/10, Commission vs Sweden (Art. 11 of the VAT Directive);

·       Exemption granted to members of an ERIC (Art. 143(1)(g) of the VAT Directive and Art. 151(1)(b) of the VAT Directive);

·       Rules applying to the transportation of gas within the EU without transfer of ownership (Artt. Articles 17, 21, 38, 39, 140 and 143 of the VAT Directive);

·       Treatment of online supplies made by a travel agent to final consumers (Artt 14(2)(c), 28, 46, 58 and 306-310 of the VAT Directive and Artt. 7(3)(u) and 31 of the VAT Implementing Regulation);

·       Place of supply of services consisting in the use of goods forming part of the assets of a business for the private use of staff (Artt 26 and 45-59b of the VAT Directive)

Click here to be forwarded to the list of Guidelines resulting from meetings from the VAT Committee as published on the website of the European Commission, which will open in a new window.

On the website of the European Commission there is also an index available of Guidelines resulting from meetings from the VAT Committee. Click here to be forwarded to this index.

Click here to be forwarded to the webpage dedicated to the VAT Committee.

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