Double Taxation as of 1 July 2021 due to the VAT e-commerce package?

Benno L’habitant
Diplom-Finanzwirt (FH), Steuerberater, LL.M.

The German Federal Government more recently published its draft bill for inter alia transforming the VAT e-commerce package into domestic VAT law (so-called Annual VAT Act 2020). In this regard I would like to draw intention to two different scenarios which could give rise to double taxation. What do you think?

Source: LinkedIn

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