Schlagwörter: digital platform operators (3 gefunden)

1. 22. April 2024

   ECJ: VAT treatment of prepaid cards or voucher codes for pur ...

   In a request for a preliminary ruling from the Supreme Tax Court the European Court of Justice was asked to comment on the classification and VAT liability regarding the marketing of prepaid cards or voucher codes used to purchase digital content in an online shop. Specifically, the focus was on the distinction between single-purpose vouchers and multi-purpose vouchers.

   Kategorien: European Court of Justice

   Schlagwörter: digital platform operators, multiple-pur ...
2. 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 Justice

   Schlagwörter: digital platform operators
3. 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 Europe

   Schlagwörter: DAC 7, digital platform operators