28. Februar 2023 ECJ: Online platforms and VAT collection In a current judgement the European Court of Justice (ECJ) held that the Council of the European Union did not exceed the limits of its implementation powers in specifying that the operator of a platform is presumed to be the supplier of the services provided. Kategorien: European Court of JusticeSchlagwörter: digital platform operators
27. März 2021 EU adopts Mandatory Exchange of Information for Digital Plat ... On 22 March 2021, the Council of the European Union adopted an EU Directive expanding the scope of automatic exchange of information to digital platform operators and amending existing provisions on administrative cooperation in the field of taxation (“DAC7”). Kategorien: From EuropeSchlagwörter: DAC 7, digital platform operators