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

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  • Deloitte

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

Suggested Citation

  • Deloitte, 2016. "Analysis of costs, benefits, opportunities and risks in respect of the options for the modernisation of the VAT aspects of cross-border e-Commerce," Taxation Studies 0068, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxstu:0068
    as

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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/vat_aspects_cross-border_e-commerce_final_report_lot2.pdf
    File Function: final version, 2016
    Download Restriction: no
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    References listed on IDEAS

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    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    European Union; taxation; VAT; e-commerce; digital;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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