New EU VAT rules applicable from 1 January 2010 (1)

On 1 January 2010, the Member States of the European Union must comply with the amendments that have been made to the basic VAT Directive on the place-of-supply rules for services and measures relating thereto and measures aimed at combating tax evasion connected with intra-Community transactions, and with the new rules on refunds of VAT to taxable persons resident in another Member State. In this article, the author gives an overview of how the Member States have made use (or intend to make use) of the options available to them in the context of the new rules.