Publication details
DPH v přeshraničních online transakcích
| Title in English | VAT in Cross-Border Online Transactions |
|---|---|
| Authors | |
| Year of publication | 2020 |
| Type | Article in Proceedings |
| Conference | Cofola 2020 |
| MU Faculty or unit | |
| Citation | |
| Web | |
| Keywords | EU VAT; Distance Transactions; MOSS; Tax Optimalisation; VAT Harmonisation. |
| Attached files | |
| Description | In 2021, a set of new rules harmonizing VAT on goods traded on-line within the EU is due to come into effect. With the advancement of digitalization and globalization, it is essential at this stage that the tax compliance is easy for taxpayers. Member States also believe that the new regulation will not only help prevent tax evasion but also draw on the money that is currently lacking in public budgets. The paper will analyse this step, analyse the reasons for adopting the new regulation and indicate the possible impacts. In conclusion, the hypothesis that further harmonization needs to be further strengthened, as it is a tool to prevent tax evasion and can boost national economies, will be confirmed or refuted. |
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