000			01818nab a2200241 c 4500
999			_c144878 _d144878
003			ES-MaIEF
005			20220909192224.0
007			ta
008			211019t2021 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
245	0	0	_aNew EU VAT-related obligations for E-commerce platforms worldwide _helectrónico _ba qualitative impact assessment _c Marie Lamensch...[et al.]
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThe modernization of the EU VAT framework to address the booming development of B2C e-commerce has been one of the flagships of the European Commission 2016 "VAT Action Plan". With a view to reduce the risk of fraud in B2C e-commerce transactions involving goods, new rules imposing new obligations on platforms (wherever they are established) will be applicable from 1 July 2021. These new obligations include the liability to collect VAT and relevant data on underlying supplies. In this article, the authors provide an in-depth analysis of these new obligations and propose a qualitative assessment of their (expected) impact, in terms of compliance burden and potential risk, on the different types of platforms currently active on the market. With this article the authors seek to demonstrate that the EU VAT framework for e-commerce still needs to be improved and that other jurisdictions should think twice before taking the current approach of the European Union as an example.
650		4	_aCOMERCIO ELECTRONICO _950220
650		4	_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141
650		4	_aCUMPLIMIENTO FISCAL _941661
650		4	_aUNION EUROPEA _948644
700	1		_aLamensch, Marie _955266
773	0		_9165966 _oWTJ/2021/3 _tWorld Tax Journal _w(IEF)62814 _gv. 13, n. 3, 2021, 27 p.
942			_cRE