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Ralph Potgieter

Ralph Potgieter is an Associate in Baker McKenzie's Amsterdam office.

The EU Member States agreed to postpone the entry into force date of the ‘VAT e-commerce package’. 

The VAT e-commerce package introduces new VAT rules that -in essence- aim to make online sales of goods to EU consumers become effectively subject to VAT in the EU. Under the current EU VAT rules, online sales of goods that are imported into the EU, in practice often remain free of VAT.