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E-commerce, VAT and customs challenges and opportunities ahead Esther G. Bakker & Thomas J. Potma

By: Bakker, Esther G.
Contributor(s): Potma, Thomas J.
Material type: ArticleArticlePublisher: 2020Subject(s): COMERCIO ELECTRONICO | IMPUESTO SOBRE EL VALOR AÑADIDO | UNION EUROPEA In: EC Tax Review v. 29, Issue 3, June 2020, p. 126-132Summary: Report of the EFS conference hosted by European Fiscal Studies (EFS), Erasmus University Rotterdam, held on 13 February 2020. The European Commission has compiled a package of VAT and customs measures that are scheduled to come into effect on 1 January 2021. The introductions on the topics provided by the four speakers at the conference were followed by a panel discussion on the various measures.
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Resumen.

Report of the EFS conference hosted by European Fiscal Studies (EFS), Erasmus University Rotterdam, held on 13 February 2020. The European Commission has compiled a package of VAT and customs measures that are scheduled to come into effect on 1 January 2021. The introductions on the topics provided by the four speakers at the conference were followed by a panel discussion on the various measures.

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