Fundamentals of the e-Commerce VAT Package

Ad van Doesum

Fundamentals of the e-Commerce VAT Package

Ad van Doesum

Research output: Non-textual / digital / web - outputs › Web publication/site › Professional

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 language	English
Place of Publication	Devemter
Publisher	Wolters Kluwer
Edition	Kluwer International Tax Blog
Media of output	Online
Publication status	Published - 16 Sept 2020

Keywords

VAT
E-commerce
Distance sales
importation
PLATFORMS

Access to Document

http://kluwertaxblog.com/2020/09/16/fundamentals-of-the-e-commerce-vat-package/

Cite this

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AB - 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.

KW - VAT

KW - E-commerce

KW - Distance sales

KW - importation

KW - PLATFORMS

M3 - Web publication/site

PB - Wolters Kluwer

CY - Devemter

ER -

Fundamentals of the e-Commerce VAT Package

Abstract

Keywords

Access to Document

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Cite this