OrbitaxCJEU Holds Third Country Mobile Phone Service Provider Subject to VAT for Roaming Services in Austria
|Approved Changes|European Union-Austria
On 15 April 2021, the Court of Justice of the European Union (CJEU) issued a judgment concerning whether an EU Member State may charge VAT on a mobile phone service provider in a third (non-EU) country when non-EU customers use the service while temporarily in the Member State (i.e., roaming services).
The case involved proceedings between SK Telecom Co. Ltd and the Tax Office of the City of …
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