000			01534nab a2200229 c 4500
003			ES-MaIEF
005			20220906164757.0
007			ta
008			180925s2018 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_aLamensch, Marie _955266
245		0	_aAdoption of the e-commerce VAT package _b : the road ahead is still a rocky one _c Marie Lamensch
260			_c2018
520			_aThe e-commerce VAT package that was adopted in December 2017 is a key element of the European Commission VAT Action Plan and the Digital Single Market strategy. While the package should be transposed into the national legislations of the Member States by 2019 and 2021, this article identifies key implementation issues and unfixed enforcement challenges. It highlights, in particular, that relying on electronic platforms to collect the VAT does not come without difficulties and risks of abuse and that the lack of enforcement jurisdiction of EU tax administrations on non-EU businesses remains an unsolved and most worrying issue. The author concludes that the adoption of the e-commerce VAT package is certainly not the last step of the EU VAT modernization journey.
650		4	_950220 _aCOMERCIO ELECTRONICO
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_941975 _aDERECHO COMUNITARIO EUROPEO
650		4	_948644 _aUNION EUROPEA
773	0		_9157521 _oOP 2141-B/2018/4 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 27, Issue 4, August 2018, p. 186-195
942			_cART
999			_c138911 _d138911