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