12:15 – 13:45 Panel 2 part 1 VAT taxation of the platform economy

Moderator: Prof. Łukasz Stankiewicz
1. Ass. prof. Giorgio Beretta, University of Amsterdam, Place of Supply Rules for Platform and Virtual Activities: Fitting a Square Peg into Two Round Holes
2. Dr Roman Wiatrowski, Liability of taxpayers running electronic platforms for VAT collection as a subject of future court disputes
3. Prof. Artur Mudrecki, Director of the VAT Research Centre, Head of the Department of Financial and Tax Law, Taxation of activities on a digital platform in the light of the CJEU and NSA case law
4. Prof. Adam Bartosiewicz, Fitness over the Internet, i.e. digitalisation of many types of services – justification for unification of the VAT rate