Le Conseil ECOFIN met en place une nouvelle législation relative au paquet TVA
| Auteur | Legal News |
Le Conseil ECOFIN a adopté, le 12 février 2008, une nouvelle législation mettant en oeuvre de nouvelles règles concernant le lieu de prestation de services. Ainsi, une nouvelle procédure, permettra aux entreprises de demander des remboursements de la TVA par voie électronique à d'autres Etats membres dans lesquels elles ont payé la TVA mais où elles ne sont pas enregistrées. De plus, à compter du 1er janvier 2010, le lieu d'imposition des prestations de services d'entreprise à entreprise sera le lieu où se trouve le preneur, et non plus celui où le prestataire est établi. Pour les prestations de services d'entreprise à consommateur, le lieu d'imposition restera celui où le prestataire est établi. Toutefois, il existera certaines exceptions concernent des services tels que les services de restaurant et de restauration, la location de moyens de transport, les services culturels, sportifs, scientifiques et éducatifs, ainsi que la prestation de services fournis aux consommateurs dans le domaine des télécommunications, de la radiodiffusion et de la télévision et de services fournis par voie électronique. A compter du 1er janvier 2015, les prestations de services précitées seront imposées dans le pays où le consommateur est...
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