{"product_id":"platforms-in-eu-vat-law-christina-pollak-9789403510262","title":"Platforms in EU VAT Law: A Legal Analysis of the Supply of Goods","description":"\u003cp\u003eApplying the provisions of the European Union Value Added Tax (EU VAT) Directive poses challenges when applied to the digital platform economy. Recent responses to these challenges revolve around the deemed supplier regime introduced by the so-called e-commerce package, and this regime is thus the focus of this indispensable work, the first to provide an in-depth analysis of the regime, its background and scope, its interpretation, and its application in practice.\u003c\/p\u003e \u003cp\u003e In its detailed examination of how digital platforms that enable supplies of goods through their interfaces are treated for VAT purposes under EU law, the author elucidates such topics and issues as the following: \u003c\/p\u003e \u003cul\u003e \u003cli\u003e\n\u003cp\u003eThe qualification of the sale of goods through platforms;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003esupply of the platform service to the underlying supplier;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003esupply of the platform service to the customer;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003esupply of goods from the underlying supplier to the customer;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003esupplies from third countries;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003ethe Organisation for Economic Co-operation and Development (OECD) proposal's influence on the interpretation of the EU e-commerce package;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003echain transactions;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003edetermination of the place of supply;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003echargeable event and chargeability of VAT;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003etaxable amount;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003eapplicable rates and exemptions;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003eplatform's recordkeeping obligations;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003eaccompanying customs measures;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003ereturn of goods and warranty cases; and\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003efuture of effective and efficient VAT collection.\u003c\/p\u003e \u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eThe author also undertakes a detailed analysis of a potential infringement of the principle of equality, neutrality, and the right to conduct a business.\u003c\/p\u003e \u003cp\u003eFully taking into consideration the case law of the CJEU, administrative practice, and the relevant academic literature, the author's research reveals the weaknesses, opportunities, and limits for Member States' implementation of EU VAT law. The upshot is an important work that promises to make the EU VAT system more fraud-resistant, simplify compliance obligations, enforce the principle of neutrality, and reduce distortion of competition. The book will be of immeasurable value to any practitioner and policymaker approaching any case involving the deemed supplier regime for digital platforms with full awareness of the applicable rules.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Christina Pollak\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 9403510269\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9789403510262\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Kluwer Law International\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 10\/18\/2022\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 400\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Hardcover\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 1.62lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 9.21h x 6.14w x 0.88d","brand":"Christina Pollak","offers":[{"title":"Hardcover","offer_id":44079310274815,"sku":"9789403510262","price":175.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_e1c4d7ce-dc4c-4cd9-b8b3-9a800298c670.jpg?v=1685480399","url":"https:\/\/www.whiterainbookhouse.com\/products\/platforms-in-eu-vat-law-christina-pollak-9789403510262","provider":"WR Book House","version":"1.0","type":"link"}