Direttiva del Consiglio 2006/112/EC e Adsense

nimue.del.lago

Direttiva del Consiglio 2006/112/EC e Adsense

Avrei un quesito da porvi.

Non so se avete avuto modo di leggervi la direttiva del titolo. Potete in ogni caso trovarla qui.
Tratta di un auspicabile sistema comune di tassazione dell'IVA.

In particolare vorrei portare alla vostra attenzione il capitolo 3, rubricato "Place of supply of services".

Riporto un estratto della sottosezione 5, "Supply of miscellaneous services"

Subsection 5
Supply o f m i s c e l l a n e o u s s e r v i c e s
Article 56

The place of supply of the following services to customers established outside the Community, or to taxable persons established in the Community but not in the same country as the supplier, shall be the place where the customer has established his business or has a fixed establishment for which the service is supplied, or, in the absence of such a place, the place where he has his permanent address or usually resides:

(a) transfers and assignments of copyrights, patents, licences, trade marks and similar rights;
(b) advertising services;
(c) the services of consultants, engineers, consultancy bureaux, lawyers, accountants and other similar services, as well as data processing and the provision of information;
(d) obligations to refrain from pursuing or exercising, in whole or in part, a business activity or a right referred to in this paragraph;
(e) banking, financial and insurance transactions, including reinsurance, with the exception of the hire of safes;
(f) the supply of staff;
(g) the hiring out of movable tangible property, with the exception of all means of transport;
(h) the provision of access to, and of transport or transmission through, natural gas and electricity distribution systems and the provision of other services directly linked thereto;
(i) telecommunications services;
(j) radio and television broadcasting services;
(k) electronically supplied services, such as those referred to in Annex II;
(l) the supply of services by intermediaries, acting in the name and on behalf of other persons, where those intermediaries take part in the supply of the services referred to in this paragraph.
2. Where the supplier of a service and the customer communicate via electronic mail, that shall not of itself mean that the service supplied is an electronically supplied service for the purposes of point (k) of paragraph 1.
3. Points (j) and (k) of paragraph 1 and paragraph 2 shall apply until 31 December 2006.

Article 57

Where the services referred to in point (k) of Article 56(1) are supplied to non-taxable persons who are established in a Member State, or who have their permanent address or usually reside in a Member State, by a taxable person who has established his business outside the Community or has a fixed establishment there from which the service is supplied, or who,
in the absence of such a place of business or fixed establishment, has his permanent address or usually resides outside the Community, the place of supply shall be the place where the non-taxable person is established, or where he has his permanent address or usually resides.
Paragraph 1 shall apply until 31 December 2006.
Riporto anche l'allegato II:

ANNEX II

INDICATIVE LIST OF THE ELECTRONICALLY SUPPLIED SERVICES REFERRED TO IN POINT (K) OF ARTICLE 56(1)
(1) Website supply, web-hosting, distance maintenance of programmes and equipment;
(2) supply of software and updating thereof;
(3) supply of images, text and information and making available of databases;
(4) supply of music, films and games, including games of chance and gambling games, and of political, cultural, artistic, sporting, scientific and entertainment broadcasts and events;
(5) supply of distance teaching.Qual'è la situazione attuale? Non applicandosi più quel paragrafo dopo il 31/12/06, cosa andrebbe applicato?

Ho saputo che Google stesso segnala questa direttiva quale giustificazione per non applicare l'IVA sulle fatture di Adsense e pare che diverse persone seguano questo sistema.

Mi pare invece che in questo estratto non si faccia riferimento specifico ai servizi Adsense.
Può darsi che altrove vi siano altri riferimenti a me però sfuggiti. Io mi sto soffermando su questi paragrafi, ma la direttiva è lunga e mi aiutate maggiormente non fidandovi della mia selezione

Attendo speranzosa vostri commenti.

nimue.del.lago

Nessuno osa tentare un'analisi?

Non mi aspetto verità, solo condividere qualche riflessione.

i2m4y

Ciao Nimue,

Sai che io sono molto interessato alla materia, ma stento ora a dedicarvi il tempo che serve.... coordinare una direttiva con le norme di recepimento Italiane e con le opzioni di recepimento realmente utilizzate dal nostro legislatore.... è cosa titanica...

Non è mancanza di attenzione o volontà.

Paolo

nimue.del.lago

Va benissimo, Paolo: non fatico ad immaginare gli impegni.

Mi premeva comunque fosse arrivato all'attenzione di qualcuno e ti ringrazio di avermi espresso il tuo interesse.
Avremo modo di parlarne e spero io stessa di riuscire a trovare qualche altro dato utile.

Alessandra