A Bulgarian referral on the Liability of a non-taxable natural person who whose conduct in bad faith led to underpayment of VAT
June 16, 2022
Judgment in C-596/20 (DuoDecad) – Place of supply of e-commerce support services
A Hungarian referral asking whether Articles 2(1)(c) 24(1) and 43 of the VAT Directive are to be interpreted as meaning that since the acquirer of a licence does not provide the services available on a website to end users, it cannot be the recipient of the service of technical support which is provided by a taxable person established in another Member State?