The Contribution of Trust to the Practical Implementation of VAT E-commerce Rules

The aim of this article is to explore the role of trust in the regulatory interorganisational relation between the Member States regarding the practical implementation of the Council Regulation on administrative cooperation regarding VAT e-commerce. The effective practical implementation of the VAT e-commerce rules depends on active cooperation, which requires trust, between the Member States. Research on the impact of a lack of trust between the Member States on the practical implementation of the VAT e-commerce rules is needed, on the one hand, because this impact is not sufficiently discussed in the literature, and, on the other hand, because this impact is not adequately addressed by either the Member States or the European Commission. This article shows how trust literature could be useful to enhance the practical implementation of the VAT e-commerce rules. The implications of trust literature could help to improve trust between the Member States, which could enhance the practical implementation of the VAT e-commerce rules. Furthermore, this article shows that some aspects remain underexposed, e.g. the influence of Member States' sovereignty on the level of trust and cooperation and what technology could mean for creating a positive trust-building process. The article is a preliminary analysis. Further research on this topic is necessary.