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Is the current EU VAT legislation efficient for collecting VAT on electronically supplied services to non-taxable persons?

González Ruiz, Jorge Eloy LU (2014) HARN60 20141
Department of Business Law
Abstract
Nowadays, the supply of electronic services constitutes an important part of commerce over the Internet and is expected to grow significantly in the future. Taxing the consumption of electronic services has proven not to be an easy task, especially in regard to its provision for non-taxable persons. In the European Union the approach is to tax them at destination (though intra-Community supplies are at the moment still taxed at origin). This destination approach entails some difficulties taxing electronically supplied services to non-taxable persons: the lack of presence of the supplier in the same country where the customer is located, linked to the absence of any custom control or similar means allowing tax authorities to “discover” the... (More)
Nowadays, the supply of electronic services constitutes an important part of commerce over the Internet and is expected to grow significantly in the future. Taxing the consumption of electronic services has proven not to be an easy task, especially in regard to its provision for non-taxable persons. In the European Union the approach is to tax them at destination (though intra-Community supplies are at the moment still taxed at origin). This destination approach entails some difficulties taxing electronically supplied services to non-taxable persons: the lack of presence of the supplier in the same country where the customer is located, linked to the absence of any custom control or similar means allowing tax authorities to “discover” the supply of this kind of services, makes it especially difficult to tax the consumption of electronic services. It is continuously discussed within the scope of the European Union how to adapt the current EU VAT system to this reality. In this paper the EU legislation regulating the taxation of electronically supplied services to non-taxable persons shall be examined. The concept of 'electronically supplied services' and the special scheme created for electronically supplied services to non-taxable persons shall also be contemplated. Special consideration shall be given to the research question which attempts to critically analyse if the current EU VAT system is efficient or not for collecting VAT on electronically supplied services to non-taxable persons. (Less)
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author
González Ruiz, Jorge Eloy LU
supervisor
organization
course
HARN60 20141
year
type
H1 - Master's Degree (One Year)
subject
keywords
e-services, VAT, B2C, non-taxable person, EU VAT legislation, e-commerce, One Stop Shop
language
English
id
4456670
date added to LUP
2014-06-16 16:29:12
date last changed
2014-06-16 16:29:12
@misc{4456670,
  abstract     = {{Nowadays, the supply of electronic services constitutes an important part of commerce over the Internet and is expected to grow significantly in the future. Taxing the consumption of electronic services has proven not to be an easy task, especially in regard to its provision for non-taxable persons. In the European Union the approach is to tax them at destination (though intra-Community supplies are at the moment still taxed at origin). This destination approach entails some difficulties taxing electronically supplied services to non-taxable persons: the lack of presence of the supplier in the same country where the customer is located, linked to the absence of any custom control or similar means allowing tax authorities to “discover” the supply of this kind of services, makes it especially difficult to tax the consumption of electronic services. It is continuously discussed within the scope of the European Union how to adapt the current EU VAT system to this reality. In this paper the EU legislation regulating the taxation of electronically supplied services to non-taxable persons shall be examined. The concept of 'electronically supplied services' and the special scheme created for electronically supplied services to non-taxable persons shall also be contemplated. Special consideration shall be given to the research question which attempts to critically analyse if the current EU VAT system is efficient or not for collecting VAT on electronically supplied services to non-taxable persons.}},
  author       = {{González Ruiz, Jorge Eloy}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{Is the current EU VAT legislation efficient for collecting VAT on electronically supplied services to non-taxable persons?}},
  year         = {{2014}},
}