By Ad van Doesum (Maastricht University, PwC Netherlands, ‘s-Gravenhage Court of First Instance)
The e-commerce VAT package contains new rules on the EU VAT treatment of cross-border supplies of goods to private consumers (B2C supplies), nowadays often ordered via the internet. In this blog, I will explain the core of the current rules and why the new rules do not achieve all objectives with which they have been adopted.
Source: kluwertaxblog.com
