The European Economic and Social Committee has welcomed the Commission's package aiming to modernise VAT on cross-border online trade.
According to the report by UK member Amarjite Singh, reduced VAT rates on electronic publications would ensure neutrality in this market in comparison terms with physical publications, but could carry a risk for the tax base.
Finally, it welcomes the extension of the mini one-stop shop to goods, as proposed by the Commission. The rapporteur considers that...