Platforms in EU VAT Law

EUCOTAX Series on European Taxation Series # 70

About this book:

Platforms in EU VAT Law is thorough guidance on the application of the digital platform deemed supplier regime covering VAT and customs law. Applying the provisions of the European Union Value Added Tax (EU VAT) Directive poses challenges to the tax systems when applied to the digital platform economy. Focus is put on the scope and legal consequences of the deemed supplier regime, and this regime is thus the target 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.

 What's in this book:

In its detailed discussion of interpretational questions with practical solutions for the deemed supplier regime for digital platforms, the author elucidates a detailed analysis of a potential infringement of the principle of equality, neutrality, and the right to conduct a business in addition to 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.

 How this will help you:

Considering 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. This 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. This important book confidently proceeds through the maze of rules that govern the deemed supplier regime for digital platforms.