19
Jan
A new EU regulation introducing new VAT rules (the Regulation) entered into force on 1 January 2017 with respect to the place of supply of services connected with immovable properties.
Pursuant to Article 47 of the VAT Directive, services connected with real estate property are located and subject to VAT where the property is located (depending on the countries concerned, the reverse charge mechanism may apply or not).
Pursuant to Article 44 of the same Directive, services not connected with real...