The Authority concluded that the first measure, i.e. the non-imposition of VAT on non-resident taxable customers of services supplied electronically from Iceland, was in line with the general principle of tax neutrality in the Icelandic VAT system and throughout the EEA.
Selon l'avis préliminaire de l'Autorité, ces considérations ne relèvent ni de l'économie ni de la nature générale d'un système de taxe à la consommation;