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E-commerce, VAT and Customs: Challenges and Opportunities Ahead

E-commerce, VAT and Customs: Challenges and Opportunities Ahead ec Conference Report TAX E-commerce, VAT and Customs: Challenges and REVIEW Opportunities Ahead 2020–3 ** *** Esther G. Bakker & Thomas J. Potma Merkx outlined how VAT rules on e-commerce have 1INTRODUCTION developed over time and how the focus has shifted from Ordering things on the internet; a few clicks and you can services to goods. The Action Plan on VAT published by buy anything you like. With e-commerce now playing an the Commission in April 2016 stated that the rules on e- ever-increasing role in the economy, it is vital for legislation commerce needed to change. Just over six months later – in and regulations to reflect and anticipate developments. December 2016 – the Commission published its propo- The European Commission (‘the Commission’) has con- sals for changing them. According to Merkx, this at least sequently compiled a package of VAT and customs mea- indicated how important the question of changing the sures that are scheduled to come into effect on 1 January regulations is seen to be. These proposals were followed, 2021. The introductions provided by the four speakers at in December 2018, by the Commission’sproposal for the conference hosted by European Fiscal Studies, Erasmus Payment Service http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png EC Tax Review Kluwer Law International

E-commerce, VAT and Customs: Challenges and Opportunities Ahead

EC Tax Review , Volume 29 (3): 7 – May 1, 2020

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Publisher
Kluwer Law International
Copyright
Copyright © 2020 Kluwer Law International BV, The Netherlands
ISSN
0928-2750
Publisher site
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Abstract

ec Conference Report TAX E-commerce, VAT and Customs: Challenges and REVIEW Opportunities Ahead 2020–3 ** *** Esther G. Bakker & Thomas J. Potma Merkx outlined how VAT rules on e-commerce have 1INTRODUCTION developed over time and how the focus has shifted from Ordering things on the internet; a few clicks and you can services to goods. The Action Plan on VAT published by buy anything you like. With e-commerce now playing an the Commission in April 2016 stated that the rules on e- ever-increasing role in the economy, it is vital for legislation commerce needed to change. Just over six months later – in and regulations to reflect and anticipate developments. December 2016 – the Commission published its propo- The European Commission (‘the Commission’) has con- sals for changing them. According to Merkx, this at least sequently compiled a package of VAT and customs mea- indicated how important the question of changing the sures that are scheduled to come into effect on 1 January regulations is seen to be. These proposals were followed, 2021. The introductions provided by the four speakers at in December 2018, by the Commission’sproposal for the conference hosted by European Fiscal Studies, Erasmus Payment Service

Journal

EC Tax ReviewKluwer Law International

Published: May 1, 2020

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