Classification of exempt and standard-rated supplies

Electronic messaging and payment services

Commentary – Indirect Tax Reporter ¶42-615

Internet-based services of intermediary/comparison websites

Commentary – Indirect Tax Reporter ¶42-620

E-commerce context

Commentary – Indirect Tax Reporter ¶42-605

Electronic messaging services

Case Law – Re Nordea Pankki Suomi Oyj (Case C-350/10). [2011] BVC 508

Electronically-supplied services

Generally

Commentary – Indirect Tax Reporter ¶42-625(1)
HMRC Guidance – Notice 741a

Place of supply

Commentary – Indirect Tax Reporter ¶42-625(2)

Registration and supplies to non-business customers: one stop shop

Commentary – Indirect Tax Reporter ¶42-625(3)

EU rules on exemptions, application to electronic banking services

Case Law – Sparekassernes Datacenter (SDC) v. Skatteministeriet (Case C-2/95). [1997] BVC 509

Generally

Commentary – Indirect Tax Reporter ¶42-600

Related electronic services

Commentary – Indirect Tax Reporter ¶42-610