By Prof. mr. dr. M.M.W.D. (Madeleine) Merkx
OSS is presented as the EU VAT success story of the past five years. Already called a success approximately a year after its implementation, a report from 2019 shows that the European Commission is delighted with this system. In addition, it seems to forget that the OSS, just like the wizard of Oz, cannot perform miracles. The EU member states themselves will have to work together to ensure that the objective of levying VAT on e-commerce transactions is achieved. In this inaugural lecture I will take you into the challenges the EU Member States are faced with and what solutions there are to these challenges.
Source: nlfiscaal.nl
Latest Posts in "European Union"
- Blog Luc Dhont: How Can Multinationals Comply with VAT on Transfer Pricing Adjustments Post-ECJ Arcomet?
- ECJ Opinion Sheds Light on VAT for Ancillary Services in German Accommodation Sector
- Briefing document & Podcast – C-409/04 (Teleos): Physical Movement & Supplier Due Diligence Key for Intra-EU VAT Exemption
- EU boosts tax cooperation with Andorra, Liechtenstein, Monaco, and San Marino
- Briefing document & Podcast: ECJ C-271/06 (Netto Supermarkt) – VAT exemption granted if fraud undetectable with due commercial care
