Council of the European Union 7 October 2013, Council Implementing Regulation (EU) No 1042/2013 of 7 October 2013 amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services

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Council Implementing Regulation (EU) No 1042/2013 amends Implementing Regulation (EU) No 282/2011 to establish detailed rules and definitions regarding the place of supply of telecommunications, broadcasting, electronically supplied services, and services connected with immovable property for value added tax purposes. Key provisions define relevant services, establish rebuttable presumptions and evidentiary rules for determining the customer's location or supplier status, and clarify the taxation of services related to immovable property and admission tickets. The Regulation applies from 1 January 2015, with provisions concerning immovable property applying from 1 January 2017, and is directly applicable in all Member States.AI