2017
DOI: 10.4337/9781785369346
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EU Regulation of E-Commerce

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Cited by 25 publications
(4 citation statements)
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“…This style of regulatory interventions is explicitly supported by the ECD. 1745 The EU saw self-regulation as a more flexible tool than Directives or Regulations 1746 to deal effectively with the rapid market and technological changes introduced by the internet. But even with its latest legislations, such as the DSMD, the EU does not seem to have departed from its selfregulatory path.…”
Section: The Regulatory Choice Of a New Intermediary Responsibility Systemmentioning
confidence: 99%
“…This style of regulatory interventions is explicitly supported by the ECD. 1745 The EU saw self-regulation as a more flexible tool than Directives or Regulations 1746 to deal effectively with the rapid market and technological changes introduced by the internet. But even with its latest legislations, such as the DSMD, the EU does not seem to have departed from its selfregulatory path.…”
Section: The Regulatory Choice Of a New Intermediary Responsibility Systemmentioning
confidence: 99%
“…13 ECD This provision protects providers from being held liable for cached content on their services. 469 In order to benefit from exemptions of liability of cached content, the intermediary service provider must meet five conditions. These five conditions essentially say that the provider must not interfere with the cached content beyond what is technically necessary and required by industry standards.…”
Section: The Intermediary Liability Regimementioning
confidence: 99%
“…The establishment of an internal market where goods and services are exchanged without tax and administrative obstacles between the member states is a fundamental objective of the European Community. 13 VAT Directive may be compared to a multinacional VAT treaty agreement between EU Member states. 14 E-commerce creates VAT compilance and reporting obligations for business that can be chalenging and burdensome.…”
Section: The Impact Of Vat On Digital Electronic Commerece In the Eurmentioning
confidence: 99%
“…The EU Commission feels that the application of the destination principle provides a basis for a sustainable solution to the challenges raised by the digital economy, on the basis that it should ensure a level playing fi eld for operators providing goods and services from a remote location. In this respect, the meaning of the term"digital e-commerce"as the subject matter of this guide needs further clarifi cation -this is because a distinction needs to be made for VAT purposes between the following types of supply: 13 Alexiou C., Morrison D., The cross-border electronic supply eu-vat rules: lessons for Australian gst, available at http://www.austlii.edu.au/au/journals/RevenueLawJl/2004/7.pdf last accessed on 12/6/2017 1. a supply of digital products delivered over the internet without needing a distinct physical presence in the markets in which the service provider operates -this also covers digital products kept at a central data centre and distributed as a service (e.g. cloud services);…”
Section: The Impact Of Vat On Digital Electronic Commerece In the Eurmentioning
confidence: 99%