On September 16, 2013, TEI submitted a letter to the European Commission recommending areas where additional guidance would help businesses and tax authorities implement recent amendments to Implementing Regulation (EU) No 282/2011. The new rules for determining the place of supply for VAT purposes within the EU for sales for telecommunications, broadcasting, and electronic services will take effect on January 1, 2015.
The letter was prepared under the aegis of TEI's European Indirect Tax Committee, whose chair is Jean-Francois Turgeon of Caterpillar SARL. The following members of the Institute's European Indirect Tax Committee also materially contributed to the development of TEI's comments: Julien Brugere of Time Warner, Inc.; Lynne Clare of Sony Corporate Services Europe, Ltd.; Bob Fitzsimmons of Tesco Stores Ltd.; Nina A. Harlamovs of The Walt Disney Company; Signe Hibbert of Electronic Arts Inc.; Bettina Juul of TDC; Jon Lacey of Microsoft Europe (Skype); Fergus Matthews of Microsoft Corporation; and Catherine O’Neill of Amazon. Daniel B. De Jong, TEI Tax Counsel, coordinated the preparation of TEI's letter.