Written by Angelos Delivorias (1st edition),
This proposal is part of a package of EU legislation that aims to modernise the VAT regime for cross-border B2C e-commerce. This proposed regulation provides the basis for the underlying IT infrastructure and the necessary cooperation by Member States to ensure the success of the extension of the Mini-One-Stop-Shop (MOSS). It contains provisions relating to – among other things – the exchange of information between competent authorities of Member States, and the control of transactions and taxable persons, as well as Member States granting to the Commission access to statistical information contained in their electronic systems. This proposal is accompanied by a proposal for a Council Directive amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods; see our separate briefing on this proposal – 2016/0370(CNS).
- September 2017: ‘Value added tax: Administrative cooperation and combating fraud‘ (1st edition)