01657nam a2200241 4500 377725 377725 20200923u y0pory50 ba eng VAT and electronic commerce Recurso eletrónico the new rules as a means for simplification, combatting fraud and creating a more level playing field? Marta Papis-Almansa Ficheiro de 756 KB em formato PDF. 1. 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. Trier October 2019 V. 20, nº 2 ERA Forum 1612-3093 p. 201-223 COMÉRCIO ELECTRÓNICO FISCALIDADE IVA POLÍTICA FISCAL LEGISLAÇÃO COMUNITÁRIA DIRECTIVA COMUNITÁRIA UNIÃO EUROPEIA PAPIS-ALMANSA Marta 0 PJCD_300_000000000000000 2022-06-06 405506 PJ PJ PJCD 300 2022-06-06 0 AP