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Draft Legislation of the German Government to Combat VAT Evasion in Ecommerce


  • Brettschneider, Jörg


The German federal government presented a legislative proposal on tax- and especially VAT law with the focus to combat VAT fraud in (international) ecommerce on July 31st 2018. This draft legislation is explained and discussed.

Suggested Citation

  • Brettschneider, Jörg, 2018. "Draft Legislation of the German Government to Combat VAT Evasion in Ecommerce," EconStor Preprints 181934, ZBW - Leibniz Information Centre for Economics.
  • Handle: RePEc:zbw:esprep:181934

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