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Platforms in EU VAT Law: A Legal Analysis of the Supply of Goods

Platforms in EU VAT Law: A Legal Analysis of the Supply of Goods

Author: Christina Pollak
Publisher: Kluwer Law International
ISBN: 9789403510262
Published In: October 2022
Format: Hardback
Jurisdiction: Netherlands ? Disclaimer:
Countri(es) stated herein are used as reference only

List Price: RM803.68

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Description
Contents

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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.