Providers of free e-services may face EU VAT liabilities if they obtain data from the user in return. Even though such an approach has not (yet) found its way into VAT law, Hans-Martin Grambeck explains how it can be derived from developments in other areas of EU law.
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China and a clutch of EU nations have voiced dissent after Estonia shot down the US side-by-side deal; in other news, HMRC has awarded companies contracts to help close the tax gap