The Resource A new legal framework towards a definitive EU VAT system : online hosting platforms and e-books reveal unsolved problems on the horizon

A new legal framework towards a definitive EU VAT system : online hosting platforms and e-books reveal unsolved problems on the horizon

Label
A new legal framework towards a definitive EU VAT system : online hosting platforms and e-books reveal unsolved problems on the horizon
Title
A new legal framework towards a definitive EU VAT system : online hosting platforms and e-books reveal unsolved problems on the horizon
Creator
Subject
Language
eng
Summary
  • This article explores the most recent EU proposals approved regarding definitive VAT system designed for digital economy. The authors present a comprehensive overview of the actual policy trends in the field of VAT and digital economy, in order to identify the main features of the system as conceived by the Commission to respond to the current challenges posed by technological innovation. To demonstrate missing elements of the system and further stimulate debate, the authors take the example of online hosting platforms and ebooks, and use these technological innovations to identify the weaknesses of the system. Finally, the authors propose some conceptual solutions, also in light of recent innovations
  • This article explores the most recent EU proposals approved, as well as some of those that are still on the table. The authors present a comprehensive overview of the actual policy trends in the field of VAT and digital economy, in order to identify the main features of the system as conceived by the Commission to respond to the current challenges posed by technological innovation. Subsequently, the authors focus on the missing element, namely the fact that the legal categories on which the VAT system is based are outdated. To demonstrate this and further stimulate debate, they take the example of online hosting platforms and ebooks, and use these technological innovations to identify the weaknesses of the system. Finally, the authors propose some conceptual solutions, also in light of recent innovations
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 46 (2018), no. 8/9 ; p. 690-698
http://library.link/vocab/creatorName
  • Cannas, F
  • Vecchio, C
  • Pellegrini, D
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT system
  • digital economy
  • destination principle
  • entity classification
Label
A new legal framework towards a definitive EU VAT system : online hosting platforms and e-books reveal unsolved problems on the horizon
Instantiates
Publication
Label
A new legal framework towards a definitive EU VAT system : online hosting platforms and e-books reveal unsolved problems on the horizon
Publication

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