Taxing Consumption in the Digital Age

Name: Taxing Consumption in the Digital Age | Challenges for European VAT
Brand: Nomos
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Challenges for European VAT

Katharina Artinger(Autor*in)

Nomos (Verlag)

1. Auflage

Erschienen am 16. Oktober 2020

336 Seiten

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978-3-7489-1045-9 (ISBN)

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Inhalt

Cover
Introduction
I. Multi-Sided Online Business Models and the European VAT System
II. The Concept of EU VAT Consumption Suitable for Digitalization: Definitions, Literature Overview and Research Objective
III. Overview
Chapter 1: Theoretical Concepts of Consumption
I. Economics
1. Macroeconomics: An Aggregated Notion of Consumption
2. Microeconomics: Satisfaction as Consumption
II. Marketing: Consumers' Needs and Wants
III. Taxation other than Value Added Taxation
1. Taxing Consumption and Direct Taxation
2. Excise Taxes: Selective Taxation of Consumption
IV. Summary: Important Findings on Theoretical Concepts of Consumption
Chapter 2: The Concept of EU VAT as a General Consumption Tax
I. EU VAT as a General Consumption Tax
1. Consumption of Services: Benefits for Identifiable Individuals
2. Equal Treatment of Consumption of Goods
II. Transactions: Proxies for Consumption
1. Business Transactions Instead of Actual Consumption
a. Transactions as Proxies
b. Transactions by Taxable Persons
2. Further ECJ Requirements for Transactions
a. Direct Link Requirement
b. Legal Relationship
III. Additional Adjustments to the Concept of EU VAT as a General Consumption Tax
1. Illegal Transactions
2. Anticipated Consumption
3. Free Supplies of Goods and Services
a. Free Supplies as Deemed Transactions
b. A Broad Base of Taxable Free Transactions of Goods
IV. Summary: The Concept of EU VAT as a General Consumption Tax
Chapter 3: Digital Challenges to the Concept of EU VAT as a General Consumption Tax
I. Digital Changes of Supply and Demand Structures and their Market Exchange
1. Increased Importance of Digital Services
2. Increased Digital Market Interaction of Private Consumers
a. Transactions of the Sharing Economy
b. Private Consumers as Taxable Persons ("Prosumers")
3. Digital Kinds of Consideration
a. Bidirectional Virtual Currencies: Money in an Economic Sense
b. Personal Data: No Money According to the EU VAT Directive
II. The Concept of EU VAT as a General Consumption Tax Suitable for Multi-Sided Online Business Models
1. Supplies in the Context of Multi-Sided Online Business Models
a. Electronically Supplied Services by Online Businesses
b. Transfers of the Right to Exploit Personal Data by Users
aa. Ancillary Services
bb. Independent Services: Exploitation Rights on Personal Data
2. Privately Acting Users: A B2C Relationship
a. Private Consumers as Non-Taxable Persons
b. Private Consumers as Non-Employed Persons
3. Barter Transactions versus Non-Taxable Exchanges
4. Equal Treatment of Goods and Services: No Extension of the Definition of Deemed Transactions of Services
5. A Cost Approach for the Taxable Amount of Barter Transactions
a. The Taxable Amount According to Suppliers' Costs
b. A Cost Approach for Bartering "Free" Online Services
aa. Unsuitable External Accounting Information According to IAS/IFRS
bb. The Taxable Amount for Barter Transactions According to Internal Accounting Information
III. Summary: The Concept of EU VAT as a General Consumption Tax Suitable for Digitalization
Conclusion
References

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