Art. 107(3)(d) TFEU – Culture and heritage, tax allowance: Decision not to raise objections
Art. 107(3)(d) TFEU – Culture and heritage, other forms of tax advantage: Decision not to raise objections
Explanatory notes on the EU VAT changes to the place of supply of telecommunications, broadcasting and electronic services that entered into force in 2015. The Explanatory notes have been prepared in order to provide a better understanding of the EU legislation relating to the place of supply of telecommunications, broadcasting and electronic services including games sold directly to […]
The purpose of this guidance document is to facilitate the effective application of Directive 2011/83/EU on consumer rights (‘the Directive’). The guidance on online digital products is provided from page 64 to 73.