Issue 10 - October 2013

October 2013


This month’s edition of VAT News highlights the CJEU judgment concerning the Tour Operators’ Margin Scheme (TOMS), confirmation that the Council of the European Union (EC Council) formally adopts the 2015 implementing regulation regarding the amended place of supply of services rules for B2C supplies of telecommunications, broadcasting and electronic services within the EU, the German tax authority’s finalized guidance regarding the new entry certificate requirement to treat intra-community shipments of goods free from German VAT, and China’s clarification of rules relating to VAT exemptions.

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