Propunerile privind TVA în era digitală: opinii critice
VAT in the Digital Age Proposals: critical views

Summary/Abstract: On 8 December 2022, the European Commission submitted to the Council a package of proposals as regards VAT rules for the Digital Age10: pillar I concerns Digital Reporting, pillar II the Platform Economy and the pillar III the Single VAT Registration. They intended to be implemented by the Member States as from 2024, 2025, 2026, 2027 and 2028. They raised multiple reactions from the stakeholders11, the Social and Economic Council12, the European Parliament13 and the academic14 and professional experts15. The author summarizes the Proposals and some issues raised pursuant the International Conference “Perspective of Tax Law and Round table with business environment” organized on 28 to 30 September 2023 by the Universities of Alba Iulia, Bucharest and Timișoara. He suggests that it would be essential for the European Commission to review its working methods, which currently do not allow the Council to take well informed decisions.

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