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