Add to ORKGOn 2 October 2018, the EU Member States agreed on the adoption of four regulatory changes which are intended to simplify the current VAT system for business-to-business (B2B) intra-Community trade, and to make that system more resistant to fraud and abuse. In this article, the authors provide a critical assessment of the four regulatory changes, the so-called “quick fixes”. Amongst other features, the authors analyse to what extent the quick fixes serve legal simplicity and neutrality. Further, the authors discuss various practicalities which are associated with the entry into force of the regulatory changes as per 1 January 2020.</p
After nearly 20 years ago when the transitional arrangements for the taxation of trade between Membe...
The current VAT system for intra EU B2B is susceptible to fraud. This is one of the main reasons why...
The paper analyzes the VAT frauds issues in the European Union after the abolition of the internal c...
On 2 October 2018, the EU Member States agreed on the adoption of four regulatory changes which are ...
Since the European Commission presented the outlines of the definitive VAT system for intra-EU trade...
The modernization of the EU VAT framework to address the booming development of B2C e-commerce has b...
The Article explains in detail how to understand four simplification measures to the current EU VAT ...
The abolition of VAT exemption regarding negligible consignments has raised a variety of tax and cus...
The creation of the single market in the European Union facilitated the process of trade among the M...
Following the technology development, consumer habits change. Traders of goods seek new channels to ...
Removing obstacles to e-commerce in the Single Market and ensuring effectivetaxation in the context ...
VAT is one of the newest tools of the global economy and is widely adopted in most of the countries....
In 2021, the VAT rules for e-commerce will change. As a result, virtually all supplies of goods to p...
The e-commerce package contains new rules on the EU VAT treatment of cross-border supplies of goods ...
The e-commerce VAT package that was adopted in December 2017 is a key element of the European Commis...
After nearly 20 years ago when the transitional arrangements for the taxation of trade between Membe...
The current VAT system for intra EU B2B is susceptible to fraud. This is one of the main reasons why...
The paper analyzes the VAT frauds issues in the European Union after the abolition of the internal c...
On 2 October 2018, the EU Member States agreed on the adoption of four regulatory changes which are ...
Since the European Commission presented the outlines of the definitive VAT system for intra-EU trade...
The modernization of the EU VAT framework to address the booming development of B2C e-commerce has b...
The Article explains in detail how to understand four simplification measures to the current EU VAT ...
The abolition of VAT exemption regarding negligible consignments has raised a variety of tax and cus...
The creation of the single market in the European Union facilitated the process of trade among the M...
Following the technology development, consumer habits change. Traders of goods seek new channels to ...
Removing obstacles to e-commerce in the Single Market and ensuring effectivetaxation in the context ...
VAT is one of the newest tools of the global economy and is widely adopted in most of the countries....
In 2021, the VAT rules for e-commerce will change. As a result, virtually all supplies of goods to p...
The e-commerce package contains new rules on the EU VAT treatment of cross-border supplies of goods ...
The e-commerce VAT package that was adopted in December 2017 is a key element of the European Commis...
After nearly 20 years ago when the transitional arrangements for the taxation of trade between Membe...
The current VAT system for intra EU B2B is susceptible to fraud. This is one of the main reasons why...
The paper analyzes the VAT frauds issues in the European Union after the abolition of the internal c...