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=====Digital Economy=====
  - [[Digital Economy#Aantekeningen|Aantekeningen]]
  - [[Digital Economy#Regelgeving|Regelgeving]]
  - [[Digital Economy#Jurisprudentie|Jurisprudentie]]
  - [[Digital Economy#Literatuur|Literatuur]]

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====1.	Aantekeningen====

* VAT Expert Group 38th meeting – 13 December 2024 taxud.c.1(2025)930777, Brussels, 16 January 2025 \\ **3.3.3. IOSS and the Customs Reform package** \\ The Commission services explained that the file is to be seen against the background of the deferral of the mandatory IOSS element of ViDA and its transformation into an ‘alternative solution’, whereby the (deemed) supplier will become liable for import VAT of IOSS eligible goods (small consignments up to EUR 150). **__Registration will become mandatory in all Member States where the import takes place, so as to incentivise the use of IOSS by making it burdensome and very costly not to opt for it.__** In case of a non-compliant supplier, a fall-back procedure is foreseen, under certain conditions, allowing the customer to pay the VAT due to have the goods released and delivered. \\ As included in the progress report presented at the ECOFIN of 10 December 2024, Member States are broadly supportive of this ‘alternative’. However, certain issues remain to be clarified and agreed upon, such as the need to align the dates of entry into force with the customs reform, the extension of the IOSS to supplies from customs warehouses and the abolishment of the EUR 150 threshold. This will require, in turn, amendments in the corresponding customs reform provisions (e.g., definition of deemed importer); Further meetings are therefore required. \\ It is expected that the file will be taken forward rather quickly by the Polish Presidency.

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====2.	Regelgeving====

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====3.	Jurisprudentie====

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====4.	Literatuur====

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