Analysis of costs, benefits, opportunities and risks in respect of the options for the modernisation of the VAT aspects of cross-border e-Commerce

Deloitte

No 68, Taxation Studies from Directorate General Taxation and Customs Union, European Commission

Abstract: The objective of the study is to carry out an impact assessment analysis that will facilitate the Commission’s work preparing the future policy on VAT aspects of cross-border e-Commerce. This assignment (Lot 2) focuses first on the problem analysis for the current VAT application rules on goods and services supplied via e-Commerce across Europe and the implications of the Policy Options elaborated. Second, it assesses the impacts of the Policy Options aimed at addressing the problems identified as well as new problems that may emerge. In doing so, we tailored the standard procedure and steps of the European Commission’s Impact Assessment guidelines (‘Guidelines’) to the specific objectives and needs of the study, taking into account both the specific needs and objectives of Lot 2, and the links with the other two Lots of the assignment

Keywords: European Union; taxation; VAT; e-commerce; digital (search for similar items in EconPapers)
JEL-codes: H24 H26 (search for similar items in EconPapers)
Pages: 339 pages
Date: 2016-03
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