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Place of supply for services and its recent changes in relation to the implementation of new European Union Directives
Rechtik, Václav ; Toman, Petr (advisor) ; Bauernöplová, Veronika (referee)
This paper is dedicated to problematics of determining the place of supply, which was significantly changed at the beginning of 2010. These changes were linked with the implementation process of the European Union Directives 2006/112 and 2008/8. The general rule was changed and the list of exception, which belongs to special rule, was shortened. In this paper I am analyzing these changes and present model examples, where I describe these changes.

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