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VAT treatment of E-commerce intermediaries

Testa, Matteo LU (2017) HARN60 20171
Department of Business Law
Abstract
The massive growth of E-commerce is challenging the EU VAT system from different points of view. The Author explores the VAT treatment of E-commerce intermediaries involved in supplies of goods, services and digital services. Notwithstanding the EU Commission attempts to modernize the EU VAT system, there are still numerous issues that have not been dealt with. The Author concludes that the VAT rules for online transactions in which intermediaries are involved, are not entirely suited to meet the challenges brought by the development of the digital economy.
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author
Testa, Matteo LU
supervisor
organization
course
HARN60 20171
year
type
H1 - Master's Degree (One Year)
subject
language
English
id
8911754
date added to LUP
2017-06-14 13:21:33
date last changed
2017-06-14 13:21:33
@misc{8911754,
  abstract     = {The massive growth of E-commerce is challenging the EU VAT system from different points of view. The Author explores the VAT treatment of E-commerce intermediaries involved in supplies of goods, services and digital services. Notwithstanding the EU Commission attempts to modernize the EU VAT system, there are still numerous issues that have not been dealt with. The Author concludes that the VAT rules for online transactions in which intermediaries are involved, are not entirely suited to meet the challenges brought by the development of the digital economy.},
  author       = {Testa, Matteo},
  language     = {eng},
  note         = {Student Paper},
  title        = {VAT treatment of E-commerce intermediaries},
  year         = {2017},
}