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Forum contribution: Facilitation Service and Deemed Supply at the Same Time? Ultra Vires

Fabian Barth

EC Tax Review2025https://doi.org/10.54648/ecta2025019article
ABDC B
Weight
0.37

Abstract

p class="MsoNormal"The proposed changes pursuant to the package for value-added tax (VAT) in the Digital Age (‘ViDA’) inter alia make provision for platforms and other electronic interfaces to become the deemed recipient and supplier of certain accommodation and transportation services. However, after revision by the Council, the redrafted Article 30 of the Implementing Regulation also contains a revolutionary new feature: in addition to being the deemed supplier already, platforms would still be regarded as providing a taxable facilitation service through their activity. The present contribution argues that this new additional service is ultra vires the VAT Directive, hence the underlying Implementing Regulation, once enacted, will be invalid.

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https://doi.org/https://doi.org/10.54648/ecta2025019

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@article{fabian2025,
  title        = {{Forum contribution: Facilitation Service and Deemed Supply at the Same Time? Ultra Vires}},
  author       = {Fabian Barth},
  journal      = {EC Tax Review},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.54648/ecta2025019},
}

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Forum contribution: Facilitation Service and Deemed Supply at the Same Time? Ultra Vires

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Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.