Distance selling

Administrative obligations, BEPS, Customs and Excise, Digital economy, Digital platforms, Distance selling, EU law, OECD, United Kingdom, VAT

, , (Loyens & Loeff, Netherlands)/ /Leave a comment

The digitization and globalization of the economy have created a challenging environment to enforce tax rules and ensure tax compliance. Ever since the OECD’s release of the Action Plan on Base Erosion and Profit Shifting (BEPS)[1], the taxation of the digital economy has been under scrutiny from both a direct and indirect tax perspective. The…

Administrative obligations, Compliance, Digital platforms, Distance selling, EU law, EU/EEA, Supplies, VAT

(Maastricht University, PwC Netherlands, ‘s-Gravenhage Court of First Instance)/ /Leave a comment

Last month, the second edition of the book ‘Fundamentals of EU VAT Law‘ was published.[1] It was written by Herman van Kesteren, Simon Cornielje, Frank Nellen and me. The second edition received a major update and contains – among other things – new key CJEU case law and new EU VAT legislation (such as the…

Abuse of rights, Distance selling, Double Taxation, EU/EEA, VAT

(UC Louvain; Arteo Law, Brussels)/ /Leave a comment

International double taxation should be to European VAT harmonization what tropical temperatures should be to the polar regions: a challenge of the natural laws of the universe and, at the same time, a wound inflicted to a fragile ecosystem. And yet, last June, both phenomena were officially recognized by international independent bodies: temperatures of 38…