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

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  • Brettschneider, Jörg

Abstract

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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    File URL: https://www.econstor.eu/bitstream/10419/181934/5/KaDraft%20Legislation%20of%20the%20German%20Government%20to%20Combat%20VAT%20Evasion%20in%20Ecommerce.pdf
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