Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/197795 
Year of Publication: 
2019
Publisher: 
ZBW – Leibniz Information Centre for Economics, Kiel, Hamburg
Abstract: 
The German law to combat VAT fraud and other tax regulations went into force recently. The German legislator aims to enforce German VAT law via a liability of platform operators (like Amazon and eBay). The consequences of this regulatory approach are a) that platform operators enforce the law more strictly in relation to the ecommerce sellers than required by the law, b) that legal uncertainty occurs and c) that the legal protection of ecommerce sellers is not clear. Background of the more strict enforcement is that platform operators want to avoid liability risks. The situation from the ecommerce sellers’ perspective is described and discussed.
Subjects: 
VAT
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
JEL: 
K34
F60
H25
H26
Additional Information: 
A previous German version was published on March 23rd 2019 on the German ecommerce blog wortfilter.de: “Amazon als vom Gesetzgeber auserwählter Souverän über die China-Händler”, https://www.wortfilter.de/wp/amazon-als-vom-gesetzgeber-auserwaehlter-souveraen-ueber-die-china-haendler/.
Document Type: 
Working Paper






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