Merkx, Madeleine
Platforms, a convenient source of information under DAC7 and the VAT Directive a proposal for more alignment and efficiency / Madeleine Merkx, Anne Janssen & Maxime Leenders
Disponible también en formato electrónico.
Resumen
Incluye referencias bibliográficas
From 1 July 2021, platforms must deal with VAT (Value Added Tax) reporting and record-keeping obligations under the VAT
Directive. As of 1 January 2023, these platforms will also have to deal with a set of information obligations under the new DAC7
Directive. This article seeks to address the impact of this combined legislation for platforms by analysing the differences and
similarities of the legislation and proposing possible improvements for the application of this combined legislation to avoid overlap and create more efficiency and effectiveness of those rules.
IMPUESTO SOBRE EL VALOR AÑADIDO
SERVICIOS DIGITALES
ECONOMÍA COLABORATIVA
TECNOLOGÍA DE LA INFORMACIÓN
LEGISLACION COMUNITARIA
COMERCIO ELECTRONICO
DAC 7
UNION EUROPEA
Janssen, Anne
Leenders, Maxime
EC Tax Review 0928-2750 [print]v. 31, n. 4, August 2022, p. 202-218
Platforms, a convenient source of information under DAC7 and the VAT Directive a proposal for more alignment and efficiency / Madeleine Merkx, Anne Janssen & Maxime Leenders
Disponible también en formato electrónico.
Resumen
Incluye referencias bibliográficas
From 1 July 2021, platforms must deal with VAT (Value Added Tax) reporting and record-keeping obligations under the VAT
Directive. As of 1 January 2023, these platforms will also have to deal with a set of information obligations under the new DAC7
Directive. This article seeks to address the impact of this combined legislation for platforms by analysing the differences and
similarities of the legislation and proposing possible improvements for the application of this combined legislation to avoid overlap and create more efficiency and effectiveness of those rules.
IMPUESTO SOBRE EL VALOR AÑADIDO
SERVICIOS DIGITALES
ECONOMÍA COLABORATIVA
TECNOLOGÍA DE LA INFORMACIÓN
LEGISLACION COMUNITARIA
COMERCIO ELECTRONICO
DAC 7
UNION EUROPEA
Janssen, Anne
Leenders, Maxime
EC Tax Review 0928-2750 [print]v. 31, n. 4, August 2022, p. 202-218