Abstract
From 1 January 2010, the place-of-supply rules applicable to almost all B2B cross-border services have become much more transparent and the scope of the reverse charge mechanism has been broadened considerably. However, businesses operating under a branch structure are still confronted with the consequences of what is known as the force of attraction, which has now spread over the entire European Union. In this article, the authors explain that a couple of Member States still have their own, deviating ideas about “intervention” by the supplier’s fixed establishment in the customer’s Member State.
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