Inhaltsverzeichnis

CJEU – Recent Developments in Value Added Tax 2018
Inhaltsverzeichnis
Preface
List of Authors
Part I
- Art 17 ECFR on the right to property and VAT
- Equality under State aid rules and VAT
Part II
- The Role of Marketplaces in Taxing B2C Supplies
- US Experience and Recent Developments in the Collection of Tax on Online Sales
  - US Experience and Recent Developments in the Collection of Tax on Online Sales
  - 1. Introduction
  - 2. Overview of US Retail Sales Tax (RST)
    - 2.1. Application of US RST Tax to Cross-Border Transactions
    - 2.2. The States’ Constitutional Incompetence to Tax Cross-Border Sales and the Development of Complementary Use Taxes
  - 3. US Experience in the Collection of Tax on Online Sales Prior to Wayfair
    - 3.1. Constitutional Restraints on the States’ Power to Require Out-of-State Vendors to Collect Use Taxes on Interstate Sales: The Online Sales Problem
    - 3.2. The Physical-Presence Nexus Standard for Requiring Out-of-State Vendors to Collect Use Tax on Interstate Sales: 1967–2018
    - 3.3. States’ Responses to the Physical-Presence Nexus Standard for Requiring Out-of-State Vendors to Collect Use Tax on Interstate Sales
  - 4. Wayfair and the Repudiation of the Physical- Presence Nexus Standard for Requiring Out-of-State Vendors to Collect Tax on Interstate Sales
    - 4.1. The US Supreme Court’s Opinion in Wayfair
    - 4.2. Constitutional Nexus After Wayfair
  - 5. The States’ Response to Wayfair
    - 5.1. State Legislative and Administrative Responses to Wayfair Directed at Remote Sellers
    - 5.2. State Marketplace Platform Legislation
  - 6. Wayfair and Foreign Suppliers
    - 6.1. The Principle of Equal Treatment of International and Interstate Trade and Foreign and Domestic Suppliers
    - 6.2. Practical Differences in the States’ Ability to Enforce Tax Collection Obligations Upon Remote Interstate Sellers as Compared to Remote International Sellers
  - 7. Conclusion
Part III
- CJEU Case Law on Taxable Persons in 2018
- The VAT treatment of public bodies: some comments
Part IV
- Taxable and Non-taxable Transactions
- CJEU Judgment Fontana C-648/16
Part V
- Taxable Amount & VAT Rates
- The increasing role of the CJEU in determining procedural issues when deciding VAT cases – One recent example: the indirect calculation of the VAT due
Part VI
- Exemptions in VAT Law – Recent Case Law of the CJEU
Part VII
- Deductions in VAT Law – Recent Case Law of the CJEU
- Comments on Session 7: Input VAT Deductions in VAT Law
Part VIII
- CJEU Case law on VAT: Statistics on Case Law and High Level Trends

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CJEU – Recent Developments in Value Added Tax 2018

1. Aufl. 2019

ISBN: 978-3-7073-4122-5

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CJEU – Recent Developments in Value Added Tax 2018 (1. Auflage)

S. 79US Experience and Recent Developments in the Collection of Tax on Online Sales

Walter Hellerstein

1. S. 81Introduction

Any discussion of the collection of tax on cross-border online sales in the United States must begin with a recognition of the significance of the US Supreme Court’s recent decision in South Dakota v. Wayfair, Inc. In Wayfair, the Court dramatically expanded the states’ power to require remote suppliers to collect taxes on in-bound sales to local consumers by repudiating the pre-existing, judicially created constitutional rule limiting the states’ authority to enforce such collection obligations to those suppliers with an in-state physical presence. By replacing a constitutional “nexus” rule based entirely on physical presence with one based on “economic and virtual contacts,” the Court not only consigned much of the earlier “US experience” in the collection of tax on online sales to the dustbin of history, at least for those with no physical presence in a state, it also ushered in a new era of state law and practice explicitly embracing the states’ expanded powers to tax online sales.

This paper reflects the divide between the pre-Wayfair and the post-Wayfair world. The fi...