On January 1, 2010, the new “VAT package” entered into force across the E.U. This new package includes, among other items, specific guidelines about where VAT is supposed to be paid. In December 2009, in anticipation of the entry into force of these new rules, the Commission adopted a series of measures designed to clarify the new rules and to prevent the double taxation of goods and services across borders which, according to the Commission, might arise as the result of inconsistent interpretations of the rules. The VAT package was adopted by Member States at the ECOFIN Council in February 2008.
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E.U. Commission adopts implementing measures for new VAT package
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