Lamensch, Marie
Adoption of the e-commerce VAT package : the road ahead is still a rocky one / Marie Lamensch .-- , 2018
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.
COMERCIO ELECTRONICO
IMPUESTO SOBRE EL VALOR AÑADIDO
DERECHO COMUNITARIO EUROPEO
UNION EUROPEA
EC Tax Review 0928-2750 [print] v. 27, Issue 4, August 2018, p. 186-195
Adoption of the e-commerce VAT package : the road ahead is still a rocky one / Marie Lamensch .-- , 2018
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.
COMERCIO ELECTRONICO
IMPUESTO SOBRE EL VALOR AÑADIDO
DERECHO COMUNITARIO EUROPEO
UNION EUROPEA
EC Tax Review 0928-2750 [print] v. 27, Issue 4, August 2018, p. 186-195