Characterization
of transactions. Supply of tangible goods and services
Location
of the supply of services. General criterion: service provider’s fiscal residence. At
the present there are
increasing delocalization problems
Identification
of non-Community operators. They must register in the EU
Identification
of the costumers of the transactions. Possible solution: extension of the Fiscal
Identification Number for
VAT taxpayers within the EU
Control
of the supply of online services by non-Community operators to final consumers of
the EU