The Resource Adoption of the e-commerce VAT package : the road ahead is still a rocky one

Adoption of the e-commerce VAT package : the road ahead is still a rocky one

Label
Adoption of the e-commerce VAT package : the road ahead is still a rocky one
Title
Adoption of the e-commerce VAT package : the road ahead is still a rocky one
Creator
Subject
Language
eng
Summary
The e-commerce VAT package that was adopted in December 2017 is a key element of the European Commission VAT Action Plan and the Digital Single Market strategy. While the package should be transposed into the national legislations of the Member States by 2019 and 2021, this article identifies key implementation issues and unfixed enforcement challenges. It highlights, in particular, that relying on electronic platforms to collect the VAT does not come without difficulties and risks of abuse and that the lack of enforcement jurisdiction of EU tax administrations on non-EU businesses remains an unsolved and most worrying issue. The author concludes that the adoption of the e-commerce VAT package is certainly not the last step of the EU VAT modernization journey
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 27 (2018), no. 4 ; p. 186-195
http://library.link/vocab/creatorName
Lamensch, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • e-commerce
  • electronic services
  • enforcement
  • collection of tax
  • VAT fraud
Label
Adoption of the e-commerce VAT package : the road ahead is still a rocky one
Instantiates
Publication
Label
Adoption of the e-commerce VAT package : the road ahead is still a rocky one
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...