Reglamentacja miejsca świadczenia sprzedaży wysyłkowej w podatku od wartości dodanej
The Control of Place of Service and the Common System of Value Added Tax

Summary/Abstract: The precise identification of the place of supply plays an important role in the harmonisation of the European Community taxation of freight, which should be done in accordance with the principle of territoriality. The faulty determination of the actual place where taxable transactions are carried out may engender conflict about the jurisdiction between member states, in particular as regards the supply of goods for assembly and the provision of services. The legal fiction involving the transfer of taxation to a country which does not have anything to do with the actual place of the physical implementation of steps on the one hand allows the principles of free competition in intra-Community trade to be maintained, but may on the other lead to restrictions on the freedom to contract. Having the contracting party shoulder the responsibility of determining the place of supply is also designed to ensure revenue is distributed equitably from indirect taxes between Member State budgets.

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