The Belgian tax authorities submitted questions to the VAT Committee regarding the notion of electronically supplied services as referred to in the EU VAT Directive and the Implementing Regulation, the possible interaction of this type of services with other services and the issue of VAT exemption of such services.
Considering that we are only shortly after the effective date of the 2015 B2C VAT changes in the European Union, the VAT Committee’s Working Paper provides a very interesting read. The document can be accessed here.
Please note that the VAT Committee was set up to promote the uniform application of the provisions of the EU VAT Directive. However, it is only an advisory body to the EU Commission and its guidelines are merely views of a consultative committee. The Working Papers are not legally binding on the EU Commission or the Member States that are free not to follow these. It can however give some guidance on the application of the EU VAT Directive and for sure influences the interpretation of the rules in various EU Member States.