01513nam a2200205   4500001000700000100004100007101000800048200017900056311003900235330077900274461007201053606002901125606001601154606000801170606002201178606003301200606002801233606002101261700002501282377725  a20200923u           y0pory50      ba  aeng  aVAT and electronic commercebRecurso eletrónicoethe new rules as a means for simplification, combatting fraud and creating a more level playing field?fMarta Papis-Almansa  aFicheiro de 756 KB em formato PDF.  a1. Introduction. 2 Background and rationale. 3. The new rules in a nutshell. 3.1 Three categories of transactions impacted. 3.2 B2C Telecommunication, broadcasting and electronically supplied services: simplifications for businesses. 3.3 Intra-community distance sale of goods and extension of MOSS. 3.4 Importation of goods and “distance sale of goods imported from third territories or third countries”. 4. Electronic interfaces facilitating distance sales. 4.1 Platforms’ liability for collection of VAT. 4.2 The scope. 4.3 The commercial and economic reality of the transaction? 4.4 Deemed supply or deemed supply with transport? 4.5 The treatment of the business to business (B2B) supply. 4.6 Further issues addressed in the proposals. 5. Conclusions. References.  cTrierdOctober 2019vV. 20, nº 2tERA Forumx1612-3093pp. 201-223  aCOMÉRCIO ELECTRÓNICO  aFISCALIDADE  aIVA  aPOLÍTICA FISCAL  aLEGISLAÇÃO COMUNITÁRIA  aDIRECTIVA COMUNITÁRIA  aUNIÃO EUROPEIA  aPAPIS-ALMANSAbMarta