Is the current EU VAT legislation efficient for collecting VAT on electronically supplied services to non-taxable persons?
Nowadays, the supply of electronic services constitutes an important part of commerce over the Internet and is expected to grow significantly in the future. Taxing the consumption of electronic services has proven not to be an easy task, especially in regard to its provision for non-taxable persons. In the European Union the approach is to tax them at destination (though intra-Community supplies a