The pandemic has boosted online sales. Ecommerce has become a very important part of the internal market.
The European Union closely follows developments in electronic commerce and tries to intervene where necessary by means of various instruments (VAT directive for e-commerce, One Stop Shop, …).
Several measures were taken to regulate the digital market. It is a market that is evolving at a rapid pace due to the emergence of new technologies and digital platforms.
All kinds of challenges are emerging and both VAT and the Customs Union have to constantly reinvent themselves to keep pace with the digital market.
Administrative cooperation between states has been strengthened to combat VAT fraud.
This folder contains the latest updates in the field of legislation, case law, parliamentary questions and advice. You can also consult other official sources.
In addition, you will find a list of books and articles with which you can delve deeper into the subject.
Source fisconetplus
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