Justice, Equality and Tax Law

S. 5881. Introduction

The main scope of this work is to give an overview of the one-stop-shop regime by going through all of the legislative stages of the taxation of goods and services to final consumers in cross-border transactions. This legislation was affected by the shift from the principle of taxation in the state of origin to the destination. After an examination of the problems that have been highlighted by many in the application of the VAT in the state of origin, the author will analyse the strengths of the destination principle. The argumentative path leading to the analysis of the one-stop-shop regime will first include a concise exposition of the mini one-stop-shop regime while the import one-stop-shop will be only considered to illustrate some important implications of the new legislation for electronic interfaces. However, the focus will be on whether the inequity created among Member States caused by the pre-OSS legislation is overcome after the adoption of the new rules. For the sake of completeness, the problems that this new regime seems to have and have been ignored by the European legislator will also be explained. Only a brief reference will be made to the concepts o...