Abstract
A definitive VAT seems to be finally coming by means of the so-called digital package, or at least this is what is stated by the EU Commission. This article explores the most recent EU proposals approved, as well as some of those that are still on the table. The authors present a comprehensive overview of the actual policy trends in the field of VAT and digital economy, in order to identify the main features of the system as conceived by the Commission to respond to the current challenges posed by technological innovation. Subsequently, the authors focus on the missing element, namely the fact that the legal categories on which the VAT system is based are outdated. These categories were created in a non-digital era – a period when today’s innovations were unconceivable. To demonstrate this and further stimulate debate, they take the example of online hosting platforms and ebooks, and use these technological innovations to identify the weaknesses of the system. Finally, the authors propose some conceptual solutions, also in light of recent innovations.
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