Croatia 2021 Tax Reform Law: increase in the threshold to apply the cash accounting scheme, implementation of E-Commerce directive 16 December 202068 views1 min read Source Orbitax E-Commerce / Electronic services ECJ – C-801/19 (FRANCK) – Judgment – VAT exemption applicable when resources for financial activities are made available Changes to the rulebook of VAT incl. changes due to the implementation of the E-Commerce Directive