Intermediaries or taxpayers? the new paradigm of digital platforms and the principle of tax proportionality

Abstract

This research analyzes the paradigm shift in indirect taxation that makes digital platforms responsible for VAT compliance. The objective is to evaluate whether this attribution respects the principle of fiscal proportionality and aligns with the concept of economic capacity. Through a legal-dogmatic methodology, the doctrinal evolution and practical implications of the current regime are examined. The results reveal an increasing tax burden on actors who do not perform the taxable event, generating tensions with the structural principles of tax law. It is concluded that the current regulatory design blurs the boundaries between administrative cooperation and tax liability, compromising the coherence of the system and tax justice. It is essential to rebalance the distribution of responsibilities, ensuring that the collaboration of platforms does not result in a disguised form of tax liability without sufficient basis, while not overlooking the importance of simplifying procedures for the user.