European Union EU agrees 2021 marketplace deemed supplier VAT 14 March 2019210 views1 min read Source: Avalara E-Commerce / Electronic services ECOFIN agrees implementing rules on VAT regime for ecommerce ECJ Case C-449/17 (A & G Fahrschul-Akademie GmbH) – Judgment – Motor vehicle driving tuition provided by a driving school is not VAT exempted