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Use And Enjoyment Of Intangible Services: The German, Austrian, Danish And Estonian Vat Derogations, Richard Thompson Ainsworth
Use And Enjoyment Of Intangible Services: The German, Austrian, Danish And Estonian Vat Derogations, Richard Thompson Ainsworth
Faculty Scholarship
When the Czech Republic elected (effective January 1, 2009) to derogate from the standard rules for determining the place of supply for intangible services, pursuant to Article 58 of the Recast VAT Directive (RVD), it was following the lead of ten other Member States. This paper considers four of those other jurisdictions - Germany, Austria, Estonia, and Denmark - and compares their derogations with that of the Czech Republic.
In each instance a use and enjoyment standard determines the place of supply for certain intangible services. The affected transactions are (potentially) wide ranging. In each instance non-EU countries are on …
Excerpts From The Course Of My Life, Jens Hansen, Edward A. Hansen
Excerpts From The Course Of My Life, Jens Hansen, Edward A. Hansen
The Bridge
Jens and Maren Stine Rasmusdatter came from the small island of Mom, Denmark. On a larger map of Denmark, Mon is a scarcely discernible plot of separated land, with chalk cliffs on its eastern seaboard and sandy beaches on the other. Stege is its chief town, set by an inlet called Noret and surrounded by verdant fields and forests. It is an idyllic spot, with its own culture and legends. Residents love it. Present day tourists are charmed by it.
From this fabled island, Jens Hansen made his first journey to America. He remembers it as happening in the winter …