oa De Rebus - New e-commerce VAT directives : candidate attorney feature

Volume 2015, Issue 553
  • ISSN : 0250-0329



Current developments in the South African Value Added Tax (VAT) regime consist of new digital tax reforms in comport with the principle of fiscal neutrality. Application of the underlying principle of fiscal neutrality inherent in the common system of VAT requires equal treatment of similar goods and services supplied by taxable persons, which are in competition with each other, see [2013] UKFTT 488 (TC) at paras 25 - 27 and 38; [1998] ECR I-3369 at paras 27 - 30; [2000] ECR I-6973 at paras 55 - 59. These fundamental tax changes have a colossal impact on e-commerce and also play a pivotal role in aligning current tax laws with contemporary developments in the field of e-commerce.

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