The VAT liability on importation arises from the mere incurrence of a customs debt, also as a result of a breach of customs legislation. However, if it is certain that the goods have entered into circulation in a Member State other than that where the customs debt was incurred, the VAT obligation arises in that…...

The services of interactive online erotic sessions with Filipino models watched live over the internet, which are organised by a Dutchman for Dutch clients, should be considered as services actually provided in Dutch territory and therefore subject to VAT there…. This content is for Full Membership members only. Want to read background, core of the...

Services consisting of accounting training at a conference centre for payment in advance are taxed under Article 53 of the VATD, i.e. at the place where they take place, as they are „services in respect of admission”…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and...