Effective use and enjoyment of services under EU VAT

Abstract

In this article, the author analyses the European Court of Justice in Athesia Druck. The author takes the view that this judgment has done serious damage to the structure of the place-of-supply rules, in particular Art. 56 of the VAT Directive and, consequently, to the effective-use-and-enjoyment criterion laid down by Art. 58(b) of the Directive.