The Federal Republic of Germany passed a law to combat VAT fraud in international ecommerce. The new legislation is described and discussed. Ecommerce sellers will have to provide their tax registration and a certificate issued by the competent tax authority that shows their VAT compliance to platform operators. Otherwise platform operators are liable for VAT evasion of the respective ecommerce sellers. Without providing a tax registration and the certificate platform operators will not allow sellers to sell on their platforms anymore. The transition period will be much shorter for overseas sellers than for EU sellers. Practical problems will arise at the beginning likely. Suspension of accounts can be the consequence.

Applying the provisions of the European Union Value Added Tax (EU VAT) Directive poses challenges when applied to the digital platform economy. Recent responses to these challenges revolve around the deemed supplier regime introduced by the so-called e-commerce package, and this regime is thus the focus of this indispensable work, the first to provide an in-depth analysis of the regime, its background and scope, its interpretation, and its application in practice. In its detailed examination of how digital platforms that enable supplies of goods through their interfaces are treated for VAT purposes under EU law, the author elucidates such topics and issues as the following: The qualification of the sale of goods through platforms; supply of the platform service to the underlying supplier; supply of the platform service to the customer; supply of goods from the underlying supplier to the customer; supplies from third countries; the Organisation for Economic Co-operation and Development (OECD) proposal’s influence on the interpretation of the EU e-commerce package; chain transactions; determination of the place of supply; chargeable event and chargeability of VAT; taxable amount; applicable rates and exemptions; platform’s recordkeeping obligations; accompanying customs measures; return of goods and warranty cases; and future of effective and efficient VAT collection. The author also undertakes a detailed analysis of a potential infringement of the principle of equality, neutrality, and the right to conduct a business. Fully taking into consideration the case law of the CJEU, administrative practice, and the relevant academic literature, the author’s research reveals the weaknesses, opportunities, and limits for Member States’ implementation of EU VAT law. The upshot is an important work that promises to make the EU VAT system more fraud-resistant, simplify compliance obligations, enforce the principle of neutrality, and reduce distortion of competition. The book will be of immeasurable value to any practitioner and policymaker approaching any case involving the deemed supplier regime for digital platforms with full awareness of the applicable rules.

An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repercussions on all aspects of taxation - direct taxation, indirect taxation, and even tax procedures. For instance, the quest for more justice and equality in profit taxes was the reason why, in October 2021, a historical deal based on a two-pillar solution to address the tax challenges arising from the digitalization of the economy was negotiated within the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting and agreed upon by 137 member countries. It was also the motive behind the shift from a typical vendor collection model to an intermediary collection model supported by centralized registration points in indirect taxes, notably the VAT/GST. Abundant data from the European Union or the OECD signalized an ever-increasing gap between expected VAT revenues and VAT actually collected, making it obvious that the classical system of VAT/GST collection was unable to respond to challenges posed by the digital economy. Therefore, new solutions based on the participation of digital platforms as intermediaries had been introduced. Finally, new technologies, such as blockchain, paved new avenues in enhancing tax compliance. In this context, this volume entitled "Justice, Equality, and Tax Law" contains not only a selection of the best master ́s theses of the full-time LL.M. programme in 2021/2022 but also represents an in-depth analysis of various aspects of this evergreen topic.

E-commerce and EU VAT: Theory and Practice Rosamund Barr, Jeroen Bijl, Nils Bleckman, Gijsbert Bulk, Ethan Ding & Matthias Luther The new EU rules governing online sales of goods and services affect all businesses that sell online to EU customers, no matter where the seller is based. This timely book, written by leading tax professionals from various EU countries, is the first to clearly explain the VAT compliance obligations and options that businesses and tax practitioners worldwide must understand in order to adapt to the new system. In addition to describing the legal framework, the authors provide examples of how the rules work in practice and illustrate available choices for businesses, with particular attention to avoiding pitfalls. Thoroughly describing the rules affecting place of supply, liability, and accounting procedures in all relevant contexts, the book covers such areas of VAT compliance as the following: • distinction between goods and services; • differences between imported goods and goods sold intra-EU; • filing and invoicing obligations under the new one-stop shop scheme; • reclaiming foreign VAT; • mitigating fears of fraud and hijacking; • distinction between business-to-customer and business-to-business transactions; and • navigating through appeals, mistakes, and adjustments. Also covered are the particular VAT variations applicable to transactions involving the major European non-EU states – Norway, Switzerland, and the United Kingdom. The important distinction between the concept of ‘nexus’ in the United States state and local tax rules and ‘place of supply’ under EU law is also fully explored. Because a very large number of remote sellers of goods and services will need to understand and comply with the changes in the EU VAT e-commerce rules, it goes without saying that this book is indispensable to in-house corporate counsel worldwide. Tax administration officials, professionals in indirect tax management, corporate tax and finance directors and other tax professionals, and academics concerned with indirect tax law are sure to welcome this essential resource.

The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. fundamental principles and VAT, VAT treatment of financial services, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

With the massive explosion of e-commerce, and especially the use of the Internet as a transnational and instant medium for business transactions, has come a whole range of new laws and regulations - and, inevitably, a minefield of accompanying uncertainties and potential pitfalls. So what exactly are the legal issues companies need to address, and what are their implications in real terms for the business world? Find the answers in this groundbreaking study undertaken for the European Commission within the framework of the ECLIP project. With a brief to provide practical help for businesses and e-commerce initiatives, this series of cutting-edge reviews examines and evaluates the special rules designed to regulate the Internet - both at a European and at national level in the Member States. It also explains the relevant technological developments and evaluates them against the legal background. This is an essential guide for legal and corporate practitioners alike, as well as software developers and the consultancy community internationally. A publication of the ECLIP network