European Union From Use and Enjoyment to Geolocation: A Crossover from VAT to DST? 21 April 202190 views1 min read Source Kluwer International Tax Blog Digital Services Tax Place of supply Supply of services ECJ rules that the VAT Directive precludes national rules prohibiting a partnership from VAT grouping VAT rules affecting e-commerce sellers and marketplaces effective beginning 1 July 2021
