E-Commerce VAT concerns electrónico Rubén Bashandeh
By: Bashandeh, Rubén
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Material type: 
ArticleSubject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | COMERCIO ELECTRONICO | GLOBALIZACION (ECONOMIA) | LEGISLACION COMUNITARIA | UNION EUROPEA
In:
International VAT Monitor 2022 (Volume 33), No. 3, p. 142-147Summary: In this article, the author discusses the new e-commerce rules in the field of VAT, as a consequence of the entry into force on 1 July 2021 of the VAT Package, which includes Council Directive (EU) 2017/2455 and Council Directive (EU) 2019/1995. He welcomes the new provisions on e-commerce, but highlights that VAT is still threatened by new challenges caused by globalization and by existing realities that have not yet been sufficiently tackled. The author adopts a practical approach in this article, which aims to highlight some of his key concerns.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2022/3-1 (Browse shelf) | Available | IVM/2022/3-1 |
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Resumen.
In this article, the author discusses the new e-commerce rules in the field of VAT, as a consequence of the entry into force on 1 July 2021 of the VAT Package, which includes Council Directive (EU) 2017/2455 and Council Directive (EU) 2019/1995. He welcomes the new provisions on e-commerce, but highlights that VAT is still threatened by new challenges caused by globalization and by existing realities that have not yet been sufficiently tackled. The author adopts a practical approach in this article, which aims to highlight some of his key concerns.
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