Online Platform Operators as Sovereigns over the Ecommerce Sellers Selected by the German Legislator
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KeywordsVAT; VAT fraud; Umsatzsteuer; ecommerce; online-Handel; Amazon; ebay; Steuerbetrug; Mehrwertsteuer; Gesetz zur Vermeidung von Umsatzsteuerausfällen beim Handel mit Waren im Internet; China; Germany; Haftung; Liability; UStG; Umsatzsteuergesetz; Finanzamt Neukölln; legal enforcement; electronic marketplace; Fulfillment by Amazon; Value Added Tax; Fulfillment; e-commerce; Marktplatzhaftung;
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- F60 - International Economics - - Economic Impacts of Globalization - - - General
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-LAW-2019-06-24 (Law & Economics)
- NEP-PAY-2019-06-24 (Payment Systems & Financial Technology)
- NEP-PUB-2019-06-24 (Public Finance)
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