European Union VAT E-Commerce Package – The basics and deep-dive into the new legislation 14 May 2021103 views1 min read Source Deloitte E-Commerce / Electronic services Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty ECJ C-194/21 (Staatssecretaris van Financien NL) – Question – Revision of initial deduction if the actual use matches the intended use?