On Tuesday 5 December, the finance ministers of the EU adopted without debate the new rules on VAT in the field of e-commerce. In order to satisfy Germany, a statement has been appended to the minutes of the meeting.
The statement calls upon the Commission to prepare implementing measures, in particular on the provisions related to extending the VAT one-stop shop to supplies of goods online and to all cross-border services to end consumers. It states that although it seems unlikely that the...