Marketplaces

Possibilities and Limits to their Liability in Indirect Taxation

Abstract

E-commerce is a rising trend. Notably in the face of the social isolation imposed by COVID-19, commercial operations carried out remotely, through information technology gain prominence. In this context, the centrality of the role played by electronic platforms, or marketplaces, was noticed by tax authorities. To such intermediaries has been atributed liability for the payment of the tax levied on the commercial operations they operate, through their platforms. The purpose of this article is to make a parallel between the European Union’s initiatives to appointed such agents responsible and the Brazilian investees in this regard. Our focus is precisely to analyze critically (also based on foreign tendency) these Brazilian initiatives.