Prethodno priopćenje
VALUE ADDED TAXATION OF ELECTRONIC COMMERCE: THE EU LEGAL FRAMEWORK
Stjepan Gadžo
; Pravni fakultet Sveučilišta u Rijeci
Sažetak
This paper analyzes the EU system of rules applicable to the value added taxation of electronic commerce (e-commerce). Twin elements of emergence and rapid development of e-commerce resulted in the need for the creation of a special legal framework for its taxation on a global level. Nowadays every EU Member State applies an identical set of rules for VAT taxation of electronically supplied services (e-services). These rules were created at the supranational EU level, primarily by amendments to the Sixth Directive and Directive 2006/112/EC, as the main sources of VAT harmonization in the EU, but also by the adoption of various implementing acts. In this light attempts are made to explain the fundamental concepts of this field as well as to provide a historic overview of the most important efforts in the EU aimed at the construction of a special regime for VAT taxation of e-services. Likewise, the author analyzes the main features of this regime with special emphasis on the place-of-supply rules. Although the given regime is theoretically well-founded, there are still many problems (especially with the practical application of the established rules) wherefore, this paper aims to determine appropriate solutions for some of them. To this end basic concepts of this everdeveloping area are presented in accordance with the relevant sources of EU law and scholarly and professional literature.
Ključne riječi
value added tax; electronic commerce; EU tax law; e-services; destination principle
Hrčak ID:
107285
URI
Datum izdavanja:
20.12.2012.
Posjeta: 3.705 *