Law Firm Dyulgerova and Penkova Home     About Us     Contacts
Practices Articles Membership
Home / News / 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

Construction Law and FIDIC Conditions of Contract
Customs and Tax law
Public Procurement Law
Corporate and Commercial Law
Litigation and Debt Collection
Commercial Insolvency
Real Estate Law
Insurance Law
Employment and Social Insurance Law
Intellectual Property Law
Energy Law
Immigration Law
Latest News

archive by year
2018  |  2017  |  2016  |  2015  |  2014  |  2013  |  2012  |  2011
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.
We use cookies to ensure we give you the best browsing experience on our website. Find out more on how we use cookies and how you can change your settings.


What are cookies ?

A cookie is a small text file that a website saves on your computer or mobile device when you visit the site. Cookies are widely used in order to make websites work, or work more efficiently, as well as to provide information to the owners of the site.

How do we use cookies?

Website use Google Analytics, a web analytics service provided by Google, Inc. ("Google") to help analyse the use of this website. For this purpose, Google Analytics uses"cookies", which are text files placed on your computer.

The information generated by the cookies about your use of this website - standard internet log information (including your IP address) and visitor behaviour information in an anonymous form - will be transmitted to and stored by Google including on servers in the United States. Google will anonymize the information sent by removing the last octet of your IP address prior to its storage.

According to Google Analytics terms of service, Google will use this information for the purpose of evaluating your use of the website and compiling reports on website activity.

We not use, and not allow any third party to use the statistical analytics tool to track or to collect any personally identifiable information of visitors to this site. Google may transfer the information collected by Google Analytics to third parties where required to do so by law, or where such third parties process the information on Google`s behalf.

According to Google Analytics terms of service, Google will not associate your IP address with any other data held by Google.

You may refuse the use of Google Analytics cookies by downloading and installing Google Analytics Opt-out Browser Add-on. The add-on communicates with the Google Analytics JavaScript (ga.js) to indicate that information about the website visit should not be sent to Google Analytics.

Cookies are also used to record if you have agreed (or not) to our use of cookies on this site, so that you are not asked the question every time you visit the site.

Google Analytics Opt-out Browser Add-on

How to control cookies?

You can control and/or delete cookies as you wish. You can delete all cookies that are already on your computer and you can set most browsers to prevent them from being placed.

All about cookies

Managing cookies in your browser

Most browsers allow you to:
  • see what cookies you have got and delete them on an individual basis
  • block third party cookies
  • block cookies from particular sites
  • block all cookies from being set
  • delete all cookies when you close your browser

If you chose to delete cookies, you should be aware that any preferences will be lost. Also, if you block cookies completely many websites (including ours) will not work properly and webcasts will not work at all. For these reasons, we do not recommend turning cookies off when using our webcasting services.