Towards a better VAT for e-commerce - An analysis of the impact of the e-commerce package on platform operators
(2021) JURM02 20211Department of Law
Faculty of Law
- Abstract
- The e-commerce sector in the modern, digital age is an increasingly important component of the global economy. For the European union, coping with this emerging market has meant regulatory challenges in several legislative areas, not least in the field of taxation. One of the most recent initiatives in removing obstacles for the e-commerce is the so-called VAT e-commerce package.
The VAT e-commerce package introduces several changes to the VAT framework. Notably, an extension of the current Mini One Stop Shop to also include distance sales of goods within the European Union is introduced, as well as a new special scheme for distance sales of imported goods, named the Import One Stop Shop. Perhaps most important and impactful of the new... (More) - The e-commerce sector in the modern, digital age is an increasingly important component of the global economy. For the European union, coping with this emerging market has meant regulatory challenges in several legislative areas, not least in the field of taxation. One of the most recent initiatives in removing obstacles for the e-commerce is the so-called VAT e-commerce package.
The VAT e-commerce package introduces several changes to the VAT framework. Notably, an extension of the current Mini One Stop Shop to also include distance sales of goods within the European Union is introduced, as well as a new special scheme for distance sales of imported goods, named the Import One Stop Shop. Perhaps most important and impactful of the new provisions, however, is the introduction of the deemed supplier provisions. Under these provisions, electronic interfaces who facilitate distance sales of goods will under some circumstances be liable to remit and pay VAT on transactions which are facilitated by the electronic interface.
In the thesis, the impact of these rules on digital platforms, which under the new provisions will be deemed suppliers and be responsible to pay and remit VAT on certain supplies facilitated by the platform, is investigated to answer the question of whether the e-commerce package can be expected to fulfil the purposes for which it was introduced.
Several issues are identified with the new rules, most notably the remaining susceptibility of VAT fraud in the VAT framework, as well as the interpretative difficulties and therefore unclear scope of the deemed supplier provisions. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9060226
- author
- Carling, George LU
- supervisor
-
- Mariya Senyk LU
- organization
- course
- JURM02 20211
- year
- 2021
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- VAT, EU law, tax law, e-commerce
- language
- English
- id
- 9060226
- date added to LUP
- 2021-09-01 13:28:40
- date last changed
- 2021-09-01 13:28:40
@misc{9060226,
abstract = {{The e-commerce sector in the modern, digital age is an increasingly important component of the global economy. For the European union, coping with this emerging market has meant regulatory challenges in several legislative areas, not least in the field of taxation. One of the most recent initiatives in removing obstacles for the e-commerce is the so-called VAT e-commerce package.
The VAT e-commerce package introduces several changes to the VAT framework. Notably, an extension of the current Mini One Stop Shop to also include distance sales of goods within the European Union is introduced, as well as a new special scheme for distance sales of imported goods, named the Import One Stop Shop. Perhaps most important and impactful of the new provisions, however, is the introduction of the deemed supplier provisions. Under these provisions, electronic interfaces who facilitate distance sales of goods will under some circumstances be liable to remit and pay VAT on transactions which are facilitated by the electronic interface.
In the thesis, the impact of these rules on digital platforms, which under the new provisions will be deemed suppliers and be responsible to pay and remit VAT on certain supplies facilitated by the platform, is investigated to answer the question of whether the e-commerce package can be expected to fulfil the purposes for which it was introduced.
Several issues are identified with the new rules, most notably the remaining susceptibility of VAT fraud in the VAT framework, as well as the interpretative difficulties and therefore unclear scope of the deemed supplier provisions.}},
author = {{Carling, George}},
language = {{eng}},
note = {{Student Paper}},
title = {{Towards a better VAT for e-commerce - An analysis of the impact of the e-commerce package on platform operators}},
year = {{2021}},
}