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VAT in the digital age

Briefing 16-11-2023

Value added tax (VAT) is one of the key revenue raisers in national budgets, accounting on average for almost a fifth of all tax revenue collected in the EU. Yet, sizeable amounts of VAT revenue are lost to fraud. Moreover, VAT rules place a considerable administrative burden on businesses. Therefore, to help strengthen the fight against VAT fraud and reduce this burden, the European Commission tabled a three-part proposal for a directive on VAT in the digital age, on 8 December 2022. The proposal ...

The rise of e-commerce has required the system of value-added tax (VAT) to adapt and ensure that the rules allow for a smooth and fraud-proof transaction between customer and seller. The major overhaul of the VAT rules for e-commerce in 2021 introduced a series of important simplifications for businesses, such as the creation of an import one-stop shop (IOSS). The IOSS allows businesses to declare and remit VAT on all their business-to-consumer (B2C) distance sales of imported goods across the EU ...

The rise of online sales and marketplaces poses new challenges to product safety, consumer protection, and unfair business practices. At the same time, e-commerce has the potential to facilitate more sustainable production processes and consumption patterns and ensure more circularity. This study provides information on the role of e-commerce in implementing the European Green Deal and makes recommendations for future action. This document was provided by the Policy Department for Economic, Scientific ...

The rise of online sales and marketplaces poses new challenges to product safety, consumer protection, and unfair business practices. At the same time, e-commerce has the potential to facilitate more sustainable production processes and consumption patterns and ensure more circularity. This study provides information on the role of e-commerce in implementing the European Green Deal and makes recommendations for future action. This document was provided by the Policy Department for Economic, Scientific ...

The Digital Markets Act (DMA) entered into force on 1 November 2022. The DMA rules apply to large companies – designated as gatekeepers – that provide core platform services such as marketplaces, app stores, online search engines or cloud computing services in the EU. Most of the act's provisions will apply as of 2 May 2023, when the gatekeeper designation procedure will start. That designation follows notification by the respective platforms to the Commission. Operators designated as gatekeepers ...

Digital Markets Act

Briefing 23-11-2022

EU lawmakers signed a regulation on contestable and fair markets in the digital sector, otherwise referred to as the Digital Markets Act (DMA), in September 2022. The DMA was published in the Official Journal of the European Union on 12 October 2022 and entered into force on 1 November 2022. The new legislation lays down harmonised rules aimed at regulating the behaviour of digital platforms acting as gatekeepers between business users and their customers in the European Union (EU). This approach ...

Digital services act

Briefing 17-11-2022

EU lawmakers have agreed on the digital services act (DSA), which aims to ensure fairness, trust and safety in the digital environment. The regulation entered into force in November 2022. The DSA puts in place a framework of layered responsibilities targeted at different types of online intermediary services, including network infrastructure services (e.g. cloud and webhosting), online platform services (e.g. app stores and social media platforms), and services provided by very large online platforms ...

Nel dicembre 2020 la Commissione europea ha presentato una proposta di regolamento relativo a mercati equi e contendibili nel settore digitale, altrimenti denominato "legge sui mercati digitali". Durante la tornata di luglio 2022 il Parlamento dovrebbe procedere alla votazione sull'accordo politico raggiunto con il Consiglio dai suoi negoziatori.

This collection of studies presents expert studies and workshop proceedings related to relevant topics of the DSA and the DMA, focusing on opportunities and challenges for the digital single market and consumer protection. The studies result from the ongoing interest of the IMCO committee in improving the functioning of the digital single market and developing e-commerce rules based on scientific evidence and expertise.

The Monthly Highlights publication provides an overview, at a glance, of the on-going work of the policy departments, including a selection of the latest and forthcoming publications, and a list of future events.