VAT and electronic commerce: the new rules as a means for simplification, combatting fraud and creating a more level playing field?
| Autor: | Marta Papis-Almansa |
|---|---|
| Rok vydání: | 2019 |
| Předmět: |
Level playing field
business.industry 05 social sciences Context (language use) E-commerce Single market Political agenda 0502 economics and business Political Science and International Relations European integration media_common.cataloged_instance Digital economy 050207 economics European union business Law 050203 business & management Law and economics media_common |
| Zdroj: | ERA Forum. 20:201-223 |
| ISSN: | 1863-9038 1612-3093 |
| DOI: | 10.1007/s12027-019-00575-9 |
| Popis: | Removing obstacles to e-commerce in the Single Market and ensuring effective taxation in the context of the digital economy has been high on the political agenda both in the European Union and beyond. Recently the VAT rules on cross-border e-commerce have gone through a thorough modernisation with a package of new provisions in the EU VAT legislation coming into effect as of 2019 and 2021. Further measures with the objective of laying down solid foundations for an effective, fair, simple and fraud-resistant taxation of e-commerce transactions have been envisaged. This article helps to navigate a complex set of new provisions and offers reflections on whether the new rules will achieve their objective. |
| Databáze: | OpenAIRE |
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