European Union VAT and online training where is the service provided? 16 April 2021282 views1 min read Source Legaltoday.com See also ECJ Case C‑647/17 (Srf konsulterna) – Admission to educational events; place of supply Place of supply Supply of services ECJ C-935/19 (Grupa Warzywna) – A 20% penalty is not in line with principle of proportionality if fraud is missing European Commission proposes VAT exemption for vital goods and services distributed by the EU in times of crisis
