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Territoriality of the VAT
[La territorialité de la TVA]

Author

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  • Jean-Raphael Pellas

    (IEDP - Institut d'Etudes de Droit Public - Université Paris-Saclay)

Abstract

Territoriality of VAT is a source of insecurity for tax states, due to growing outsourcing of services, but the complexity of the rules governing the territoriality of VAT, is symmetrically legal uncertainty for economic players. In view of services, it is a source of insecurity and by the proliferation of location criteria that sometimes prefer a hardware approach to economic Sometimes an organic approach to economic operators. Territoriality is also a source of insecurity in the context of adapting to the digital economy to the extent that the amendments raise problems of interpretation and remain incomplete in terms of tax administration.

Suggested Citation

  • Jean-Raphael Pellas, 2015. "Territoriality of the VAT [La territorialité de la TVA]," Post-Print hal-04518123, HAL.
    • Handle: RePEc:hal:journl:hal-04518123
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