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Supply of electronic services from VAT perspective
Rambousek, Pavel Michal ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Supply of electronic services from VAT perspective Abstract Taxation of the digital economy is a very topical issue of current legal regulation. Taxation naturally includes the value-added tax as well. Value-added tax faces new challenges, in particular cross-border transactions unrestricted by time and space. Value-added tax in supply of electronic services is an important part of this issue. It was important to sufficiently define, firstly, the notion of electronic services in VAT for purposes of the special legislation applying to the supply of electronic services. The positive and negative enumerations of electronic services together with the definition of electronic services by EU law are key to determine the notion of electronic services. The definition is based on automation and minimal human intervention needed to supply the service. To have a deeper understanding of the term, it is necessary to examine complementary explanatory documents, such as Working papers and Guidelines of the VAT Commission. Especially, the definition of minimal human intervention, which must not be exceeded in electronic services, is essential and difficult to interpret. The area of special substantive legislation concerns mainly the place of supply of electronic services. After a long development, the legislation matured...
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