Rendering Platforms Liable for VAT and Import Duties: Desperate Times Call for Desperate Measures, but What about Proper Checks and Balances?

Following the obligations put on platforms under the VAT e-commerce rules that entered into application on 1 July 2021 the European Commission under the Customs reform has proposed to put the obligation to pay import duties on platforms as deemed importer. In this contribution the author analyses the proposed obligations, including those originally included in the VAT in the digital age (VIDA) proposal. She answers the question to what extent platforms are able to deal with these obligations and whether they create undesired issues as regards competition.