Germany, a country in which the platforms are subject to certain information obligations and are joint and several liability in case of a breach of the tax obligations in that country by the distance sellers using the platform, being the connection point that triggers such obligations that the transport of the channeled sales have their point of arrival or departure in the German territory.This liability can be avoided only if marketplaces produce a paper certificate which has been provided by the German Tax Administration to businesses selling on their electronic platform.The European Commission has send a letter of formal notice to Germany for the withdrawal of its new legislation as it considers this obligation as an inefficient and disproportionate measure that hinders the free access of EU businesses to the German market in violation of EU Law.
Source ivaconsulta
Latest Posts in "European Union"
- Boehringer Ruling: Could £2.5bn VAT Reclaims Transform UK Pharma and Healthcare Forever?
- CJEU Rules Spain Cannot Restrict VAT Exemption for General Services to Independent Groups’ Members
- Overcoming VAT Number Validation Challenges: Ensuring Compliance, Data Integrity, and Audit Readiness for Tax Teams
- EU Initiates Legal Action Against States Over Failure to Implement DAC8 and DAC9 Tax Directives
- EU to Impose 3 Euro Duty Per Item on Low-Value Non-EU Parcels from July 2026
