European Union VAT and the One Stop Shop: don’t believe everything you read 21 May 2021103 views1 min read Source Wright Hassel E-Commerce / Electronic services One Stop Shop ECJ C-227/21 (HA.EN.) – Question – Denial of input VAT if the buyer knew or should have known the seller would not pay output VAT Top 5 issues that online marketplaces face ahead of new July 1 VAT rules