Raponi was a steady hand at the EU through massive VAT reforms including the move to charge VAT on business-to-consumer supplies of digital services in the member state where the consumer is based, rather than where the business is based.
These changes, based on the ‘destination principle’ now encouraged by the OECD BEPS Action 1, laid the groundwork for countries including Australia, Japan, New Zealand, Russia, South Korea and South Africa to follow suit.
He also worked with Andrus Ansip, European commissioner for the digital single market on the EU’s digital single market strategy.
Raponi appeared in the Global Tax 50, International Tax Review’s yearly feature on the most influential people in tax, in 2014, 2015 and 2016.
He relinquished his role on March 16 2017, making way for Maria Teresa Fabregas Fernandes. He has remained at the European Commission in an advisory role since then, and will join Taj on October 1 2017.
