New EU VAT Rules Applicable from 1 January 2010 (2)

From 1 January 2010, the Member States of the European Union must comply with the amendments that have been made to the basic VAT Directive as regards 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. This overview of the options that the Member States have taken up in the framework of the new rules is an update of the overview that was published in IVM 6 of 2009.