August 1, 2022
A Romanian case on the Place of supply of claims handling and settlement services (B2C)
A Luxembourg referral asking whether i) Article 2(1) of the VAT Directive, which provides that the supply of goods or services effected for consideration within the territory of the country by a taxable person acting as such shall be subject to VAT, and/or ii) Article 9(2)(b) of the VAT Directive, which provides that ‘the place where transport services are supplied shall be the place where the transport takes place’, having regard to the distances covered, apply and entail the levying of VAT in Luxembourg on passenger transport services carried out by a service provider established in Luxembourg, where those services are performed within a condominium (joint control of a state’s affairs by other states) between Luxembourg and Germany?
