The Resource Nieuwe btw-regels voor e-commerce

Nieuwe btw-regels voor e-commerce

Label
Nieuwe btw-regels voor e-commerce
Title
Nieuwe btw-regels voor e-commerce
Creator
Subject
Language
eng
Summary
This article discusses provisions and implementing regulations of Council Directive 2017/2455/EC of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods. The author first explains which simplifications will be effective from 1 January 2019. Further, she discusses distance sales within the EU and distance sales from third countries or third territories. Next, she looks into the VAT position of platforms and explains other changes on 1 January 2021 for which technical adaptation is necessary. Finally, she discusses the administrative cooperation between the Member States and the use of MOSS (Mini One-Stop-Shop)
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 147 (2018), no. 7249 ; p. 1005-1014
http://library.link/vocab/creatorName
Merkx, M.M.W.D
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • VAT
  • e-commerce
  • VAT Directive
  • third countries (EU)
  • import
  • MOSS
Label
Nieuwe btw-regels voor e-commerce
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
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