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
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