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Place of supply of services for VAT: The impact on the cross-border leasing of cars

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In 2003, the European Commission published its Proposal for a Council Directive as regards the place of supply of services for VAT purposes. Recently, a political agreement was achieved by the Council of the European Union on the proposal, which will have an important impact on the crossborder leasing of vehicles. As always, looking into the future and assessing the impact of changes is crucial…


|  01/01/2007  | 

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