12/03/2019 (Agence Europe) – On Tuesday 12 March, the EU Council adopted the rules for implementing value added tax (VAT) on electronic commerce (see EUROPE B11919A3). These new detailed measures are intended to ensure a smooth transition to the new regime that will come into effect in January 2021. In particular, they shall specify the situations in which electronic interfaces, such as a marketplace, platform or portal, are considered to facilitate the sale of goods and services...