European Commission’s New Package of Proposals on E-Commerce: A Critical Assessment
(2017) International V A T Monitor — Vol. 28, n° 5 (2017)
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- Abstract
- It is with great enthusiasm that the European Commission released a new package of proposals towards a modernization of VAT for e-commerce. The European Commission announced nothing less than astronomical revenue for the Member States and a major drop in compliance and administrative costs. Against this background, the author in this article proposes a systematic analysis of the new proposals and concludes that the reality might be much different from the “success story” being told by the European Commission.
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Lamensch, M. (2017). European Commission’s New Package of Proposals on E-Commerce: A Critical Assessment. International V A T Monitor, 28(5). https://hdl.handle.net/2078.5/125219 (Original work published 2017)