The problematic combination of EU harmonized and domestic legislation regarding VAT platform liability electrónico Anne Janssen
By: Janssen, Anne
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Material type: 
ArticlePublisher: 2021Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | COMERCIO ELECTRONICO | ARMONIZACION FISCAL | RESPONSABILIDAD TRIBUTARIA | UNION EUROPEA
In:
International VAT Monitor v. 32, n. 5, 2021 Summary: The EU harmonized VAT e-commerce rules applying as of 1 July 2021 have far-reaching consequences, particularly for the liability of platforms. In addition, some Member States recently adopted domestic liability regimes for platforms which can be differentiated into three models, and it appears that these regimes will remain in place after 1 July 2021. In this article, the combination of EU harmonized and domestic legislation with respect to VAT platform liability is explored. In the author’s view, some domestic liability regimes are not proportionate and go further than necessary to reach the intended aim and the combination of EU harmonized and domestic legislation regarding VAT platform liability is problemati
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2021/5-4 (Browse shelf) | Available | IVM/2021/5-4 |
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Disponible únicamente en formato electrónico.
Resumen.
The EU harmonized VAT e-commerce rules applying as of 1 July 2021 have far-reaching consequences, particularly for the liability of platforms. In addition, some Member States recently adopted domestic liability regimes for platforms which can be differentiated into three models, and it appears that these regimes will remain in place after 1 July 2021. In this article, the combination of EU harmonized and domestic legislation with respect to VAT platform liability is explored. In the author’s view, some domestic liability regimes are not proportionate and go further than necessary to reach the intended aim and the combination of EU harmonized and domestic legislation regarding VAT platform liability is problemati
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