European Union Changes to e-commerce VAT rules from July 2021 25 May 202187 views1 min read Source Baker & McKenzie E-Commerce / Electronic services One Stop Shop Revising the Tobacco Excise Directive: why harmonized tax rates in the EU are not realistic (part 4) Roadtrip through ECJ Cases: Right to Deduct VAT even if VAT on prior transactions have not been paid (Art. 168(a))