On the afternoon of June 21, 2022, the tenth lecture of "Overseas New Horizons" - "VAT and Ditigal Economy - The Italian Experience of European Law" hosted by the Civil, Commercial Economic Law School, CUPL, was successfully held online. The speaker was Professor Adriano Di Pietro, director of the European Institute for Advanced Taxation at the University of Bologna. The discussants were Professor Shi Zhengwen, Director of the Center for Fiscal and Tax Law of CUPL and the Vice Chairman of the China Society for Fiscal and Tax Law, Associate Professor He Yan from the Capital University of Economics and Business, Assistant Professor from CUPL, and Dr. Guo Zhidong, post-doctor at the Central University of Finance and Economics. Professor Weng Wuyao, Director of the  Fiscal, Tax and Financial Law Institute of CUPL, served as the moderator.

In the lecture, Professor Di Pietro emphatically analyzed the relevant provisions of the Council Implementing Regulation (EU) 2022/432 of 15 March 2022 amending Implementing Regulation (EU) No 282/2011 as regards the VAT and/or excise duty exemption certificate, and also introduced the relevant issues of VAT on digital platforms in detail from the perspective of substantive rules and procedural rules.

During the discussion session, the guests had an in-depth talk on the content of the lecture.