argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: distance sell of goods - VAT - web portal

On the 15 January 2020, in the U.E. Official Journal has been published the implementing Regulation no. 2020/21 of the 14 January 2020 of the Commission amending Regulation (EU) no. 79/2012 which establishes the methods of application of certain provisions of Regulation (EU) no. 904/2010 of the Council relating to administrative cooperation and the fight against VAT fraud. The regulation will apply from 1 January 2021. According to the Regulation no. 79/2012, the E.U. Commission must make available to the Member States that choose to publish, among other things, the tax rate applicable to the provision of telecommunication services, broadcasting services and services provided electronically and, also, the distance selling of goods a Web portal. Furthermore, Directive no. 2006/112/EC regulates special schemes for taxable persons who provide certain services. This part was modified by E.U. Directive no. 2017/2455 and its scope has been extended to the provision of services to people who are not non-taxable persons and to distance sales of goods.