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.