European VAT and Electronically Supplied Services

Abstract

This paper is aimed to provide an in-depth analysis of the European VAT regime applicable to electronically supplied services (e.s.s.), as regards, in particular, what kind of services can be considered as e.s.s. and where they are taxed, taking into account B2B and B2C transactions. Apart from the provisions applicable for the time being, an analysis of the regime introduced by Directive 2008/8/EC (in force from 2010-2015) will be provided.