The e-commerce package contains new rules on the EU VAT treatment of cross-border supplies of goods to private consumers (B2C supplies), nowadays often ordered via the internet. In this blog, the author explaisn the core of the current rules and why the new rules do not achieve all objectives with which they have been adopted.
|Place of Publication||Devemter|
|Edition||Kluwer International Tax Blog|
|Media of output||Online|
|Publication status||Published - 16 Sep 2020|
- Distance sales