Fundamentals of the e-Commerce VAT Package

Research output: Non-textual / digital / web - outputsWeb publication/siteProfessional

Abstract

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.
Original languageEnglish
Place of PublicationDevemter
PublisherWolters Kluwer
EditionKluwer International Tax Blog
Media of outputOnline
Publication statusPublished - 16 Sep 2020

Keywords

  • VAT
  • E-commerce
  • Distance sales
  • importation
  • PLATFORMS

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