'Use and enjoyment' provisions (Germany)
Germany has implemented 'use and enjoyment' provisions in relation to a small list of services, as detailed below.
The use and enjoyment provisions override the normal place of supply rules in two important situations, where:
- Ìý
(1)ÌýÌýÌýÌý the normal place of supply rules would deem the service to be subject to VAT
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Web page updated on 24 Aug 2024 16:06