Professor Marie Lamensch evaluates the weaknesses of the definitive VAT system proposal and possible ways forward. She briefly presents the VAT Action Plan and explains the risks of fraud that are harboured by the current rules. She then critically analyses step-by-step the elements of the proposed rules by comparing the intended objectives with the possible risks of fraud those objectives might carry. The presentation is concluded by outlining proposals for long-term solutions.

e-Presentation | November 2018 | Learning time: 37 minutes

Marie Lamensch

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In this e-presentation, Marta Papis-Almansa deals with VAT and electronic commerce and the question of whether the new rules will function as means for simplification and a more level playing field. She explains the new rules of the e-commerce package, including e-services, OSS and supplies of goods, importation/supply of imported goods as well as the new rules for electronic interfaces facilitating distance sales.

e-Presentation | November 2018 | Learning time: 44 minutes

Marta Papis-Almansa

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Jeremy Cape


e-Presentation | November 2017 | Learning time: 57 minutes

Jeremy Cape

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Alain Steichen


e-Presentation | March 2017 | Learning time: 29 minutes

Alain Steichen

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Ine Lejeune


e-Presentation | September 2015 | Learning time: 35 minutes

Ine Lejeune

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Alain Steichen


e-Presentation | June 2015 | Learning time: 32 minutes

Alain Steichen

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Prof Jacques Malherbe


e-Presentation | April 2015 | Learning time: 37 minutes

Prof Jacques Malherbe

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Howard Liebman


e-Presentation | April 2015 | Learning time: 60 minutes

Howard Liebman

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Madeleine Merkx


e-Presentation | November 2014 | Learning time: 34 minutes

Madeleine Merkx

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Chris Needham


e-Presentation | November 2014 | Learning time: 36 minutes

Chris Needham

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e-Presentation collection by Oskar Henkow, Herman van Kesteren, Erwan Loquet and Rita de la Feria


e-Presentation collection | June 2016 | Learning time: 170 minutes

Oskar Henkow, Herman van Kesteren, Erwan Loquet and Rita de la Feria

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