VAT and electronic commerce: the new rules as a means for simplification, combatting fraud and a more level playing field

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8 Citations (Scopus)

Abstract

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.

Original languageEnglish
Pages (from-to)201-223
Number of pages22
JournalERA Forum: Journal of the Academy of European Law
Volume20
Issue number2
DOIs
Publication statusPublished - 2019
Externally publishedYes

Swedish Standard Keywords

  • Law (505)

Keywords

  • European VAT
  • cross-border supplies
  • digital economy
  • e-commerce
  • platforms
  • value added tax

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