The Working papers concern, in particular, the following subjects: options arising from Articles 80, 167a, 199 and 199a of Directive 2006/112/EC, evidence required for the exemption of intra-Community supplies, electronic services (scope of the concept of electronically-supplied services, concept of “minimal human intervention” and the presumption contained in Article 9(a) of the Implementing Regulations), treatment of an exportation of goods after their conversion in another Member State.
VAT Committee – 106<sup>th</sup> Meeting – Working papers
