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VAT Directive — Article 58

The article's text

Article 58 1. The place of supply of the following services to a non-taxable person shall be the place where that person is established, has his permanent address or usually resides: (a) telecommunications services; (b) radio and television broadcasting services; (c) electronically supplied services, in particular those referred to in Annex II. Where the supplier of a service and the customer communicate via electronic mail, that shall not of itself mean that the service supplied is an electronically supplied service. ————— Subsection 9 Supply of services to non-taxable persons outside the Community

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

1
other
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company
WhoCountryWhat they wrote
MDDP Michalik Dłuska Dziedzic i Partnerzy SAPLwłaściwego miejsca świadczenia swojej usługi, zasadne byłoby zawarcie w przywołanym przepisie wskazania na jednoczesne wyłączenie art. 58 Dyrektywy VAT lub wskazania w art. 58 Dyrektywy VAT stosowania z zastrzeżeniem proponowanego art. 46a Dyrektywy VAT. 2.3 W ↗
Institute of Chartered Accountants in England and WalesGB(Directive) makes it clear that these services are not to be treated as ‘electronically supplied services’ within the meaning of article 58 and Annex II of the Directive. The platform will therefore have to apply the VAT to this service determined in accordan ↗

Source: public consultation submissions and position papers. n = 2 mentions; counted as a literal reference to the article number.

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