The EUROPEAN UNION position
Adaptation of existing taxes, specifically VAT. No new or additional taxes need to be considered.
The supply of products in digital form through the Web, for VAT purposes, must be considered as a supply of services
The tax system should provide legal certainty, simplicity and neutrality
Promotion of electronic filing of VAT returns in the EU
Businesses and individuals working in the taxation environment of e-commerce need to act in an easy way. They need a clear tax environment, eliminating the uncertainty.
Three new working groups: Legal Aspects, Mutual Assistance, International Co-operation and Registering and Identification issues
Ministerio de Hacienda / Ministry of Finance. SPAIN