Tax Administrations must take advantage of the new
situation:
Facilitating tax compliance
Saving on both tax management and corporate costs
Eliminating the distortional effects caused by a tax environment that favors non-EU countries
and threatens EU tax
revenues
Avoiding impediments influencing the development of e-commerce as an emerging economic
activity
Recognizing that the taxation consequences have to be identical whether delivery of
the service is effected online or by traditional means
Creating mechanisms that permit to collect all taxes authorized by law in an efficient way,
so that tax administrations
would not lose part of the tax base