Consultancy services
Commission
Case Law –
Customs and Excise Commissioners v Euphony Communications Ltd. [2004] BVC 473
;
Euphony Communications Ltd. [2003] BVC 2,445
Land consultancy, single or multiple supply
Commentary –
Indirect Tax Reporter ¶15-670
Permanent establishment
Commentary –
Schwarz on Tax Treaties ¶15-500
Place of supply
Generally
Case Law –
Kollektivavtalsstiftelsen TRR Trygghetsrådet v Skatteverket (Case C-291/07). [2010] BVC 819
;
Revenue and Customs Commissioners v Zurich Insurance Co. [2006] BVC 458
;
Revenue and Customs Commissioners v Zurich Insurance Co. [2007] BVC 283
;
Zurich Insurance Co. [2006] BVC 2,003
Place of supply of services
Generally
Legislation/Regulatory –
VATA94 Sch. 4A, para. 16(2)(d)
Reverse charge
Legislation/Regulatory –
VATA94 s. 8
Place of supply to non-business customers outside EU
Commentary –
Indirect Tax Reporter ¶13-483
Termination of arrangement, consideration for supply
Case Law –
FMS Management Services. [1993] BVC 979