In his presentation, Giorgio Beretta discusses how AI-powered services challenge the current European VAT framework, particularly the classification of Electronically Supplied Services (ESSs). He examines how concepts such as automation and minimal human intervention apply to modern AI systems and hybrid AI-human services. The presentation also explores platform models, virtual activities, and recent EU VAT reforms, highlighting inconsistencies and proposing policy solutions for greater legal certainty.
e-Presentation | November 2025 | Learning time: 38 minutes
e-Presentation by Giorgio Beretta, Assistant Professor in Indirect Taxation, Amsterdam Centre for Tax Law, University of Amsterdam.