European Commission’s New Package of Proposals on E-Commerce: A Critical Assessment

It is with great enthusiasm that the European Commission released a new package of proposals towards a modernization of VAT for e-commerce. The European Commission announced nothing less than astronomical revenue for the Member States and a major drop in compliance and administrative costs. Against this background, the author in this article proposes a systematic analysis of the new proposals and concludes that the reality might be much different from the “success story” being told by the European Commission.