Review of the Concept of Electronic Supply Services in Light of Artificial Intelligence and Other Automation Developments
e-Presentation by Giorgio Beretta
Year: 2025
Topic
Speaker
Giorgio Beretta, Assistant Professor in Indirect Taxation, Amsterdam Centre for Tax Law, University of Amsterdam.
Filmed at ERA's Annual Conference on European VAT Law 2025, Online, 28 - 29 November 2025.
Certified Version eligible for CPD points
This version requires you to view the full e-presentation and to
take a short quiz at the end. A certificate can then be issued entitling
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If you would like to claim a certificate please send your request to elearning@era.int.
Area of Law: Tax Law
Language: English
Article-no.: 125P082
Price: 20,00 EUR
Topic
In his presentation, Giorgio Beretta discusses how AI-powered services challenge the current European VAT framework, particularly the classification of Electronically Supplied Services (ESSs). He examines how concepts such as automation and minimal human intervention apply to modern AI systems and hybrid AI-human services. The presentation also explores platform models, virtual activities, and recent EU VAT reforms, highlighting inconsistencies and proposing policy solutions for greater legal certainty.
Speaker
Giorgio Beretta, Assistant Professor in Indirect Taxation, Amsterdam Centre for Tax Law, University of Amsterdam.Package
- Video presentation
- Audio podcast version
- Duration: 38 minutes
- Links to all relevant sources of law
- Access for 12 months after purchase
- Includes standard version and certified version eligible for CPD points
Filmed at ERA's Annual Conference on European VAT Law 2025, Online, 28 - 29 November 2025.
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Certified Version eligible for CPD points
This version requires you to view the full e-presentation and to
take a short quiz at the end. A certificate can then be issued entitling
you to CPD points in selected jurisdictions.If you would like to claim a certificate please send your request to elearning@era.int.
Area of Law: Tax Law
Language: English
Article-no.: 125P082
Price: 20,00 EUR
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