European Union
The Increasing Liability of Digital Platforms in the Collection of EU VAT
F. Matesanz
In this article, the author describes the cases in which digital platforms mediating and facilitating certain supplies of goods and services assume responsibility for collecting VAT instead of the underlying suppliers due to the so-called “deemed provisions”. The author also analyses many other different situations in which platforms are responsible for collecting VAT. It cannot be ruled out that these situations will increase in the future. Therefore, the author explains that we are faced with new ways of managing VAT.
European Union
Holdings and VAT – Another Decision of the ECJ?
G. Echevarría Zubeldia
Whoever believes that a holding company that provides services to its subsidiaries can deduct all the VAT it bears has not yet read the ECJ judgment of 8 September 2022 in W-GmbH (Case C-98/21). This decision from the ECJ provides a consistent interpretation of the right of deduction applicable to holding companies.
European Union
Intra-Group Transactions from VAT Point of View – The Pricing
A.E. Boros
Intra-group transactions performed by members of multinational enterprise groups can have in several particular implications in the field of taxation. In this article, the author analyses the impact of the potential VAT consequences of pricing in intra-group transactions, which covers the VAT treatment of transfer pricing adjustments and the application of open market value.
European Union/Italy
Digital Zero-Price Market – VAT Consequences
C. Tomassetti; E. Orlando
In Italy, criminal proceedings and large VAT assessments have been initiated against IT service providers in relation to the free access to their apps/platforms aimed at collecting users’ data. However, in the view of the authors, there is currently no legal ground to consider this a supply of services relevant for VAT given the lack of a legal relationship pursuant to which there is a reciprocal performance (exchange of a consideration versus an economically valuable supply).
