European Union European Union will launch in July 2021 a special regime for VAT on B2C imports 29 December 202096 views1 min read Source Eleconomista (in Spanish) E-Commerce / Electronic services Flashback on ECJ cases C-434/17 (Human Operator) – Determination of the taxable person liable for VAT – Retroactive application of a derogating measure ECJ C-703/18 (Healthspan Limited) – Removed from the Court Register – Cross-border sales; Transport ordered by customer or supplier?