European Union Providing services? Be aware of potential effective use and enjoyment rules 31 May 202195 views1 min read Source BDO See also ECJ C-593/19 (SK Telecom) – Decision- Roaming services, effective use and enjoyment, VAT refund Supply of services Further VAT changes on the horizon for online retailers Flashback on ECJ Cases – C-154/80 (Coöperatieve Aardappelenbewaarplaats) – Clarification term “supply for consideration”: a “direct link” must exist between the supply and the amount received
