EU solution required for VAT on eCommerce

Subject: EU solution required for VAT on eCommerce
From: Morlon Carmen (
Date: pe 22 helmi  2002 - 11:54:10 EET

To ECUP-list members,
FYI, from the Legal InfoSoc News Kiosk (The L.i.n.k.).

In its conclusions dated 13 December 2001, the Ecofin Council:
· invited the Commission and Member States to undertake the
elaboration and enforcement of an appropriate electronic system for the
calculation, declaration, recovery and affectation of taxes related to
electronically provided services imposed where they are consumed; and
· asked the "Fiscal Questions" Group to find a temporary interim
solution in order to manage VAT on electronic commerce.
This solution would be adopted for a renewable 3-year period. The last
step in this matter was taken on 7th June 2000, when the Commission
issued a proposal for a Regulation of the European Parliament and of the
Council amending Regulation (EEC) No 218/92 on administrative
co-operation in the field of indirect taxation (VAT) together with a
proposal for a Council directive amending Directive 77/388/EEC as
regards the value added tax arrangements applicable to certain services
supplied by electronic means, in order to provide a clear and certain
regulatory environment.
On this occasion, the Commission notably stated that the impact of
decisions taken in relation to the tax system will play a role in
determining whether e-commerce achieves its potential contribution. It
claims that it is essential that taxation shall not be a barrier to its
The text of the proposals can be found at:

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