Case C-291/07 Kollektivavtalsstiftelsen TRR Trygghetsrådet
First published by De Voil Indirect Tax Intelligence, Issue 150, November 2008
In this case the ECJ addressed the place of supply rules for certain cross-border services where the customer uses the services only for the purposes of activities which are not subject to VAT. Its decision is designed to achieve simplicity, but may in fact cause practical problems. It also highlights potential shortcomings in Directive 2008/8, which will amend the rules regarding the place of supply of services with effect from 1 January 2010.