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Access the full document VAT challenges and opportunities in the new digital economy

It is with great pleasure for the Madrid VAT Forum Foundation to present the project on the challenges and opportunities posed by the digital economy in the field of VAT.

The phenomenon of the digital economy is undergoing a real revolution today. An enormous effort is being made by national administrations, as well as supranational bodies to ensure that this type of economy is taxed in the most reasonable and fair way possible.

The project has been developed by the Madrid VAT Forum Foundation with the participation of some renowned voices in the field of VAT in Europe.

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Foundation activities

Publications and articles

Spanish version

VAT and online events. Light at the end of the tunnel?

VAT and online events. Light at the end of the tunnel?

14/01/2022

Determining the place supply for VAT on online events has always been a controversial issue.  Since participation in such events is done via the internet, it is possible that the…

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VAT penalties and the principles of proportionality and neutrality. Towards an EU “harmonized” criterion?

VAT penalties and the principles of proportionality and neutrality. Towards an EU “harmonized” criterion?

15/12/2021

On April 15, 2021, the European Court of Justice (ECJ) issued its judgment in the Grupa Warzywna (C-935/19) case. This case refers to the always controversial issue of VAT penalties.…

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MORE VAT RATES, LESS DISTORTION OF COMPETITION?

More vat rates, less distortion of competition?

15/12/2021

At the last Ecofin´s meeting held December 7th 2021, EU Member States agreed a general approach on updating rules for reduced VAT rates, following on from a 2018 EU Commission´s…

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La responsabilidad de las plataformas digitales en la recaudación del IVA

La responsabilidad de las plataformas digitales en la recaudación del IVA desde el 1 de julio de 2021

20/11/2021

Una de las medidas más controvertidas de la nueva normativa sobre el IVA en las operaciones de comercio electrónico que entró en vigor el pasado día 1 de julio de…

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VAT and digital platforms facilitating supplies of services: Acting in their own name

VAT and digital platforms facilitating supplies of services: Acting in their own name?

15/11/2021

It is likely that we will soon have the decision from the European Court of Justice (ECJ) on the Fenix Case (C-695/20). The question referred to the Court by the…

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New VAT rules for e-commerce. Really a simplification? (English)

15/08/2021

On July 1st 2021, the new VAT regulations for e-commerce operations came into force throughout the EU. These new regulations are mainly contained in two EU Directives (Directives 2017/2455 and…

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Fixed establishments and VAT. The THE ECJ’S TITANIUM case. Has anything really changed? (English)

15/07/2021

On June 3 2021, the European Court of Justice (ECJ) issued its judgment in case C-931/19 (Titanium Ltd) concerning the controversial issue of fixed establishments for VAT. In the referred…

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IVA Y FORMACIÓN ONLINE ¿DÓNDE SE ENTIENDE PRESTADO EL SERVICIO?

IVA y formación online ¿dónde se entiende prestado el servicio?

29/04/2021

En un post anterior publicado en este blog el pasado día 3 de junio de 2020, hablábamos de la Sentencia del TJUE en el asunto C-647/17, Srf konsulterna AB. Dicha…

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Past events

  • Date of the event: 10th February 2022.
  • Lugar: Online event
  • Topic of the conference: VAT and the digital economy
  • Number of attendees: 223
  • Link to the site of the event
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