VAT and electronic commerce: the new rules as a means for simplification, combatting fraud and creating a more level playing field?

Forskningsoutput: TidskriftsbidragArtikel i vetenskaplig tidskrift


Removing obstacles to e-commerce in the Single Market and ensuring effective
taxation in the context of the digital economy has been high on the political agenda
both in the European Union and beyond. Recently the VAT rules on cross-border ecommerce have gone through a thorough modernisation with a package of new
provisions in the EU VAT legislation coming into effect as of 2019 and 2021. Further
measures with the objective of laying down solid foundations for an effective, fair,
simple and fraud-resistant taxation of e-commerce transactions have been envisaged. This article helps to navigate a complex set of new provisions and offers
reflections on whether the new rules will achieve their objective.


Enheter & grupper

Ämnesklassifikation (UKÄ) – OBLIGATORISK

  • Juridik (exklusive juridik och samhälle)


Sidor (från-till)201-223
TidskriftERA Forum: Journal of the Academy of European Law
Utgåva nummer2
Tidigt onlinedatum2019
StatusPublished - 2019
Peer review utfördNej