VAT and E-Commerce. Current Legal Framework and the 2021 Changes
VAT and E-Commerce. Current Legal Framework and the 2021 Changes
Author(s): Puiu-Ciprian BobocSubject(s): Business Economy / Management, Economic policy, Law on Economics, EU-Accession / EU-DEvelopment, Fiscal Politics / Budgeting, ICT Information and Communications Technologies, EU-Legislation
Published by: Editura Hamangiu S.R.L.
Keywords: VAT; e-Commerce; e-Commerce taxation; European Commission; The VAT Directive; New Rules for VAT on e-Commerce;
Summary/Abstract: Since its first appearance in the 1980’s, e-commerce has been a growing trend globally and today online shopping has become one of the most popular online activities worldwide. This aspect had a huge impact in the European Union as well, and it is now difficult to overestimate the meaning of e-commerce for the EU and its citizens. In such a vast and growing field, correct taxation of e-commerce ensures not only another stream of income for the states, but also continuous development of the field. In this research paper, we will try to offer an extensive overview of the current European legal framework for e-commerce taxation, present the major challenges and issues this framework was confronted with and the amendments made to address these issues.
Journal: Cluj Tax Forum
- Issue Year: III/2020
- Issue No: 6
- Page Range: 39-56
- Page Count: 18
- Language: English
- Content File-PDF