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Council Implementing Regulation EU № 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax
On 1st July 2011 a new Regulation containing rules on valued added tax entered into force, namely Council Implementing Regulation EU № 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax. The new Regulation amends the Regulation 1777/2005/EC of 17 October 2005 laying down measures for implementing the Directive 77/388/EEC, i.e. the so called Sixth Directive.
The objective of the Regulation is to ensure uniform application of current VAT system by establishing rules for implementing the Directive 2006/112/EC, and in particular as regards taxable persons, supply of goods and services and place of taxable transactions. In accordance with the principle of proportionality as set out in Article 5(4) of the Treaty on European Union, the Regulation does not go beyond what is necessary in order to achieve this objective.
Regulation 282/2011 reflects the amendments adopted with Directive 2008/8/EC in terms of the place of supply of services. In this regard, the Regulation clarifies some concepts such as place where a taxable person has established his business, fixed establishment, permanent address and a place where a person usually resides, as well as lays down rules determining the place of supply of services relating to the status, capacity and location of the recipient. While taking into account the case-law of the Court of Justice and the use of clear and objective criteria should facilitate the practical application of these concepts.
It should be specified that the allocation of VAT identification number to a taxable person who makes or receives a supply of services to or from another Member State, and for which the VAT is payable solely by the customer, doe not affect the right of that taxable person to benefit from non-taxation of his intra-Community acquisitions of goods. However, if the taxable person communicates his VAT identification number to a supplier in respect of an intra-Community acquisition of goods, he is in any event deemed to have opted to make those transactions subject to VAT.
The adopted Regulation binds in its entirety and directly applies to all Member States.
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