The rise of the digital economy has significantly impacted the operation of the Union system of value added tax (VAT), as it is unsuited to the new digital business models and does not allow for the full use of the data generated by digitalisation. Council Directive 2006/112/EC should be amended to take account of that evolution.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
