Closing the Geelen Loophole and Creating New Issues

Madeleine Merkx

Closing the Geelen Loophole and Creating New Issues

Tax Law

Research output: Contribution to journal › Article › Academic

Abstract

With its judgment in the Geelen case, the ECJ created a potential loophole for suppliers of online entertainment, etc., services to offer services to EU consumers without EU VAT. This loophole is being closed as of 1 January 2025 by amendments to the place-of-supply rules. At the same time it will be possible for Member States to apply reduced VAT rates to the online equivalent of services like exhibitions, cultural events and physical exercise classes. Though the new rules are in the author’s view to be welcomed, they also create new issues and questions, which are addressed in this article.

Original language	English
Pages (from-to)	155-164
Number of pages	10
Journal	International Vat Monitor. A Global Guide to Sales Taxation
Volume	33
Issue number	4
Publication status	Published - 5 Jul 2022

Bibliographical note

Publisher Copyright:
© 2022, International Bureau of Fiscal Documentation (IBFD). All rights reserved.

Research programs

SAI 2007-05 FA

Erasmus Sectorplan

Sector plan SSH-Breed

Cite this

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Closing the Geelen Loophole and Creating New Issues

Abstract

Bibliographical note

Research programs

Erasmus Sectorplan

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