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VAT and electronic commerce:: the new rules as a means for simplification, combatting fraud and a more level playing field
Lunds universitet.ORCID iD: 0000-0003-4310-5366
2019 (English)In: ERA Forum, ISSN 1612-3093, E-ISSN 1863-9038, Vol. 20, no 2, p. 201-223Article in journal (Refereed) Published
Abstract [en]

Removing obstacles to e-commerce in the Single Market and ensuring effectivetaxation in the context of the digital economy has been high on the political agendaboth in the European Union and beyond. Recently the VAT rules on cross-border ecommerce have gone through a thorough modernisation with a package of newprovisions in the EU VAT legislation coming into effect as of 2019 and 2021. Furthermeasures 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 offersreflections on whether the new rules will achieve their objective.

Place, publisher, year, edition, pages
Springer, 2019. Vol. 20, no 2, p. 201-223
Keywords [en]
European VAT, value added tax, e-commerce, digital economy, cross-border supplies, platforms
National Category
Law
Identifiers
URN: urn:nbn:se:hkr:diva-21132DOI: 10.1007/s12027-019-00575-9OAI: oai:DiVA.org:hkr-21132DiVA, id: diva2:1462526
Available from: 2020-08-31 Created: 2020-08-31 Last updated: 2024-06-24Bibliographically approved

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Publisher's full texthttps://link.springer.com/article/10.1007/s12027-019-00575-9

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CiteExportLink to record
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  • apa
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  • asciidoc
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