E-commerce, VAT and customs challenges and opportunities ahead Esther G. Bakker & Thomas J. Potma
By: Bakker, Esther G
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Contributor(s): Potma, Thomas J.
Material type: 
ArticlePublisher: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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| Artículos | IEF | IEF | OP 2141-B/2020/3-3 (Browse shelf) | Available | OP 2141-B/2020/3-3 |
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| OP 2141-B/2020/3 EC Tax Review | OP 2141-B/2020/3-1 Tax treatment of the PEPP | OP 2141-B/2020/3-2 The 'DAC 6' and its compatibility with some of the founding principles of the European legal system(s) | OP 2141-B/2020/3-3 E-commerce, VAT and customs | OP 2141-B/2020/3-4 Company in organization under EU Parent-Subsidiary and Merger Directives | OP 2141-B/2020/3-5 The qualitative requirements of tax law, three recent judgments of the ECtHR | OP 2141-B/2020/4 EC Tax Review |
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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