Publication au JOUE d'un ensemble de mesures concernant la TVA
| Auteur | Legal News |
Un ensemble de mesures concernant la taxe sur la valeur ajoutée (TVA) vient d'être publié au JOUE du 20 février 2008. Sont modifiées principalement les dispositions relatives au lieu de prestation des services dans le but que la majorité des services soient imposés dans l'Etat membre de consommation. Ce paquet "TVA" contient deux directives et un règlement. Un mécanisme de coopération entre les Etats membres permettant de prévenir la fraude fiscale sera également mis en place et devra, pour la majorité de ses dispositions, entrer en vigueur au 1er janvier 2010.
Références :
- Règlement (CE) no 143/2008 du Conseil du 12 février 2008 modifiant le règlement (CE) no 1798/2003 en ce qui concerne l'introduction de la coopération administrative et l'échange d'informations concernant les règles relatives au lieu de prestation de services, aux systèmes de guichet particuliers et à la procédure de remboursement de la taxe sur la valeur ajoutée - http://minilien.com/?C9KohDEWG0
- Directive 2008/8/CE du Conseil du 12 février 2008 modifiant la directive 2006/112/CE en ce...
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