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It is with great enthusiasm that the European Commission released a new package of proposals towards a modernization of VAT for e-commerce. The European Commission announced nothing less than astronomical revenue for the Member States and a major drop in compliance and administrative costs. Against this background, the author in this article proposes a systematic analysis of the new proposals and concludes that the reality might be much different from the “success story” being told by the European Commission.
Marie Lamensch (Tue,) studied this question.