Platforms and other intermediaries as VAT collectors скачать в хорошем качестве

Platforms and other intermediaries as VAT collectors

All CJEU rulings in VAT cases - download FREE DATABASE here: https://vatvocate.com/ Many assume VAT collection is simple—sellers charge tax, buyers pay it. But in today's digital economy, the reality is far more nuanced, with platforms like Amazon and Airbnb becoming key players in the tax collection process. In this episode, Paweł Mikuła speaks with Nevia Čičin-Šain, Assistant Professor at Vienna University of Economics and Business and author of the award-winning book "The Involvement of Intermediaries in the Collection of European VAT." Together, they explore who collects VAT, how it evolved over the time, why basically every electronic store or platform may be VAT liable and how digital platforms have evolved from mere facilitators to actual VAT collectors. They talk about the challenges of taxing cross-border transactions in a globalized economy, and the complex legal frameworks governing these new collection models. This episode is essential for tax professionals dealing with e-commerce and platform economy transactions, VAT managers working with digital marketplaces, and anyone seeking to understand how technology is reshaping fundamental tax collection mechanisms in the EU and beyond. Podcast Page: https://www.vatvocate.com/