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dc.contributor.author
Chionos, Markos
en
dc.date.accessioned
2015-06-29T15:35:53Z
dc.date.available
2015-09-27T05:58:11Z
dc.date.issued
2015-06-29
dc.identifier.uri
https://repository.ihu.edu.gr//xmlui/handle/11544/577
dc.rights
Default License
dc.title
European VAT rules on Electronically Supplied Services
en
heal.type
masterThesis
heal.keywordURI.LCSH
Electronically Supplied Services
heal.keywordURI.LCSH
E.U. VAT Changes
heal.keywordURI.LCSH
Mini One-Stop-Shop
heal.keywordURI.LCSH
E-Commerce
heal.language
en
heal.access
free
el
heal.license
http://creativecommons.org/licenses/by-nc/4.0
heal.recordProvider
School of Economics, Business Administration and Legal Studies, LLM in Transnational and European Commercial Law, Mediation, Arbitration and Energy Law
heal.publicationDate
2015-01
heal.bibliographicCitation
Chionos Markos , 2015, European VAT rules on Electronically Supplied Services, Master's Dissertation, International Hellenic University
en
heal.abstract
This dissertation was written as part of the LLM in Transnational and European Commercial Law and Alternative Dispute Resolution at the International Hellenic University. The intensifying international competition as well as the resent financial crisis with all the limitation of the internal consumption that has caused, have led more and more businesses to look for new markets and consumers out of the national borders. Moreover, the Single European Market in conjunction with the development of the electronic commerce and the online business model in general has generated a new field of opportunities both for the enterprises and the consumers. The legal tax framework that encloses that dynamic field of commerce is of major importance in order every possible beneficiary to know what his tax charge will be before making the final decision to enter it and make use of. In addition, concerning the difficulty of the tax authorities to collect the taxes coming from the VAT on directed e-commerce and especially on Electronically Supplied Services due to their intangible nature, the purpose of this postgraduate thesis is to deliberate and assess that legislative framework regarding VAT on directive e-commerce while the major notions, principles and guidelines in international as well as European level will be given, too, in order to be also used as a handbook for business suppliers willing to sell electronic services to non-taxable of taxable customers located either inside or outside of the E.U.. I would like to sincerely thank prof. Georgios Matsos for being my supervisor on the current dissertation and kindly providing me with guidance as well as understanding through all that time of my study.
en
heal.tableOfContents
Abstract - Keywords……………………………………………………………page 2 Introduction………………………………………………………………………page 5 1. Theoretical background 1.1 Indirect Taxation – VAT……………………………………………………page 7 1.2 Direct Taxation – Income Taxation…………………………………………page 8 1.3 E-Commerce…………………………………………………………………page 8 2. Taxation on e-Commerce - International guidelines Core principles of the e-Commerce VAT taxation according to the OECD……page 10 3. E-services and Electronically Supplied Services 3.1 E-services…………………………………………………………………… page 11 3.2 Electronically Supplied Services 3.2.1 ESSs under Council Regulation 1777/2005/EC……………………………page 13 3.2.2 ESSs under Council Implementing Regulation 282/2011/EC……………page 16 4. Legal framework of VAT on Electronically Supplied Services 4.1 Main Issues…………………………………………………………………page 18 4.2 Common VAT system in the E.U regarding direct e-commerce……………page 19 4.3 Definitions of the taxable entity and the consumer…………………………page 21 4.4 Definition of permanent establishment for VAT purposes…………………page 22 4.5 Ways for identifying the location of the E.U. consumers…………………page 24 4.6 VAT on electronic services 4.6.1 Until 31/12/2014……………………………………………………………page 25 4.6.2 Categorization depending on the place of supply 4.6.2.1 Supply of services by a taxable person, not established in the E.U.……page 26 4.6.2.2 Supply of services by a taxable person, established in the E.U. …………page 28 5. Mini-One-Stop-Shop (MOSS) 5.1 Legislative history and background …………………………………………page 31 5.2 MOSS as exists from 1/1/2015………………………………………………page 33 6. Issues arising from the new VAT system……………………………………page 34 7. Conclusion – Opinion…………………………………………………………page 35 ANNEX I…………………………………………………………………………page 37 REFERENCE LIST………………………………………………………………page 39 TABLE OF CONTENTS
en
heal.advisorName
Matsos, Prof. Georgios
en
heal.committeeMemberName
Kosta, Dr. Eleni
en
heal.committeeMemberName
Matsos, Prof. Georgios
en
heal.committeeMemberName
Komninos, Komnios
en
heal.academicPublisher
School of Economic and Business Administration,LL.M in Transnational and European Commercial Law and Alternative Dispute resolutions
en
heal.academicPublisherID
ihu
heal.numberOfPages
40
heal.fullTextAvailability
false


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