Eesti ja EL-i KMS

KM SEADUSED

1. https://www.emta.ee/et/ariklient/tulu-kulu-kaive-kasum/ulevaade-kaibe-maksustamisest/elektroonilise-side-teenuste-ja

2. https://www.emta.ee/et/ariklient/tulu-kulu-kaive-kasum/muudatused-kaibemaksuseaduses-alates-01012019/muudatused

3. COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of valueadded tax

4. COUNCIL IMPLEMENTING REGULATION (EU) No 1042/2013 of 7 October 2013 amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services

5. Archived doc  http://europa.eu/legislation_summaries/taxation/l31044_en.htm

6. Renewed Directive 6 https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=LEGISSUM%3Al31057