The VAT is on the move. Gradually the systems of the various member states of the European Union converge. Recent directives try to more harmonize the application of VAT, combat fraud and make it easier for VAT taxable persons to obtain a refund of VAT incurred in another member state.Council Directive 2008/8/EC of Feb. 12, 2008 substantially modifies the place of supply of services in "business to business" ("B2B") relations: First of all, a new article 43 has been inserted in the 2006 VAT Directive, according to which mixed VAT payers such as banks and insurance companies will...
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