With such circumstances, to the year 2000, the Commission fixed, between the priorities of its new strategy in the matter of IVA, the complete and detailed revision of the regulating norms of the place of the benefit of services. The Directive 8/2008/CE, that comprises of " IVA" package; , it supposes the culmination of the revisory process, creating the act of death of the criterion of origin in the intracommunity IVA. To broaden your perception, visit David Zaslav. New Norms on the place of benefit of the international services Rescuing Trinxet, in the seminary, indicated that the new structure legislative of IVA in the services establishes a general norm on the benefit place which they follow a series of exceptions. A deployment of the new general rule takes place, being the different rules of location based on if is served to other subjects liabilities (call B2B) or to those who do not show such condition (B2C). Next to this general rule, they relate diverse special rules, being that some of them are applicable exclusively to subjects liabilities, others to those who are not subject liabilities and other several to both categories.
This disposition on location of the services with the object of the IVA also talks about those people who develop as much taxable and/or free economic activities as nonsubject activities. For the sake of the simplification, such people will have the consideration of subjects liabilities, with the object of the application of the norms regarding the place of benefit of the services, with respect to that is served to them. Consequently, if to a subject, that realises as much nonsubject subject activities as, a certain service is lent to him, will have the consideration of passive subject at the time of determining the place of imposition of the acquired services, still supposing that such service is destined to the activity does not hold. Equally the legal people who, without having the condition of passive subject, are identified with the object of the IVA, will have such consideration with the object of applying the norms regarding the place of benefit of the services.