H-M. Grambeck’s scientific contributions

The ongoing corona pandemic and the resulting ban on human gatherings have brought about a boom for webinars and other kinds of online events. As there is no physical location, the question of the place of supply for VAT purposes arises in the case of paid services. The result of such an analysis based on current VAT rules may surprise some, as it opens up scope for tax optimization. An explicit regulation that accords with the consumption tax concept of VAT would be necessary to avoid risks, as well as untaxed revenues and double taxation. However, this may require a change in the EU VAT Directive with the coordination of all Member States.