Wet van 19/11/1997 tot wijziging van de Wet op de omzetbelasting 1968 in verband met de plaats van dienst van telecommunicatiediensten, Staatsblad nr 547 van 1997 blz. 1

This Dutch law amends the 1968 VAT Act to clarify the place of supply for telecommunication services. This ensures correct VAT application and revenue collection. The changes affect businesses providing telecommunication services and their customers, impacting how VAT is charged and accounted for across different jurisdictions.