On Tuesday 7 November, the finance ministers of the EU failed to reach a political agreement on the VAT directive on e-commerce.
As anticipated, Germany did not lift its veto. At the meeting, the German minister said that he could accept the measures applicable in 2021, but still had problems with those applicable from 2019. This, he said, is particularly the case concerning the abolition of the VAT exemption for small dispatches with a value of less than €22 from within the EU. European...