Report from the Commission to the Council on Article 6 of Council Directive 2008/8/EC

Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services was adopted as part of the ‘VAT Package’ with a view to ensuring the proper functioning of the internal market. It recognised that the place of taxation for all supplies of services should, in principle, be the place where actual consumption takes place. However, it also recognised that it would not be possible at that moment to apply that principle in all cases, because of the administrative burden and practical issues it could create for supplies to final consumers (B2C transactions). Therefore, it was decided to limit taxation at the place of consumption to certain sectors.

It was decided at the same time to set up a single electronic portal to allow for the business friendly implementation of the new rules. Council Regulation (EU) No 143/2008 therefore introduced the necessary mechanisms for the introduction of this ‘one stop shop’.

• Primary Source

EUR-Lex: COM(2014)380: Follow the progress of this report through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2014:380:FIN

---