| Abstract [eng] |
In the master's thesis "Reform of the VAT taxation system in the European Union" author analyses the EU VAT e-commerce package. In this work, when studying the regulation adopted by the reform, the focus is on cross-border e-commerce of companies. updating the VAT rules applicable to trade in goods with consumers, including the inclusion of electronic interfaces in VAT collection, one-stop shop principles, special OSS and IOSS schemes. This thesis contains the reasons and objectives of the analysed new VAT rules, examines the new VAT rules, their impact on electronic commerce based on OECD guidelines, legal doctrine and the conclusions of European Union institutions. The work highlights the following problems of the new regulation: the problem of the inclusion of electronic interfaces in VAT collection at the time of taxation, the limitation of the scope of the OSS scheme, double taxation of VAT using the IOSS scheme. Also, this thesis reviews the possible impact of the initiative "VAT in the digital age" in the context of the studied regulation. The author of this thesis concludes that the adopted reform managed to modernise the cross-border e-commerce of companies for trade in goods with VAT rules applicable to consumers, making VAT collection efficient and more effective, simplifying the administrative burden of VAT obligations for companies and making the VAT system more favourable for European Union suppliers. However, the shortcomings of the new VAT rules highlighted in this thesis encourage the adoption of new initiatives in the field of VAT taxation of e-commerce. The proposal of the European Commission's initiative "VAT in the digital age" complements the regulatory rules studied in this thesis and makes them more adapted to the cross-border e-business of companies for trade in goods with consumers. |
