Ttaxation in Europe

The field of taxation in relation to the E.U. Services Directive

The following is an examination of the field of taxation regarding the European Union Servicies Directive [1]:

The field of taxation: Services covered

As stated in Article 2(3), the Services Directive does not apply to the field of taxation. This includes substantive tax law as well as administrative requirements necessary for the enforcement of tax laws, such as the allocation of VAT numbers. Member States might, of course, decide to apply certain aspects of the Services Directive also to tax matters, for instance to provide VAT numbers through the “points of single contact” and by electronic means.



  1. Information on the field of taxation based on the EU Services Directive Handbook, UK Government

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