Finance Act 2014 notes: section 103: VAT: special schemes; Section 104: VAT: place of belonging; Section 105: VAT: place of supply orders: disapplication of transitional provision; Section 106: VAT: supply of services through agents; Section 107: VAT: refunds to health service bodies; Section 108: VAT: prompt payment discounts

de la Feria, R

Abstract

Comments on the VAT reforms introduced by the Finance Act 2014 ss.103-108. Details key provisions concerning: (1) implementation of the mini-one-stop-shop (MOSS); (2) the rules governing place of supply of services; (3) refunds for taxable persons established in other Member States; (4) administrative co-operation rules to strengthen information exchange: and (5) the VAT refund procedure. Reproduces guidelines from the European Commission and Revenue and Customs on technical aspects of the MOSS.

Citation

de la Feria, R. (online). Finance Act 2014 notes: section 103: VAT: special schemes; Section 104: VAT: place of belonging; Section 105: VAT: place of supply orders: disapplication of transitional provision; Section 106: VAT: supply of services through agents; Section 107: VAT: refunds to health service bodies; Section 108: VAT: prompt payment discounts. British Tax Review, 428-433

• Journal Article Type: Article
• Deposit Date: Sep 30, 2014
• Journal: British tax review.
• Print ISSN: 0007-1870
• Publisher: Sweet and Maxwell
• Peer Reviewed: Peer Reviewed
• Issue: 4
• Pages: 428-433
• Keywords: EU law, Place of supply, Supply of services, Tax administration, Tax refunds, VAT, VAT information exchange system, VAT returns.
• Public URL: https://durham-repository.worktribe.com/output/1444889
• Publisher URL: http://www.sweetandmaxwell.co.uk/Catalogue/ProductDetails.aspx?productid=6614&recordid=338