VAT in the digital age proposals: critical views
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 Age : 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 stakeholders the Social and Economic Council, the European Parliament and the academic and professional experts. The author summarises the Proposals and some issues raised pursuant the International Conference “Perspective of Tax Law and Round table with business environment” organised on 28 to 30 September 2023 by the Universities of Alba Iulia, Bucharest and Timisoara. 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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