2022
DOI: 10.3390/laws11010013
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Some Implications of the Development of E-Commerce on EU Tax Regulations

Abstract: E-commerce has progressed within Europe before, on the basis of the pre-pandemic raise, with COVID-19 determining an explosion of its evolution. The European e-commerce market is very important, linking together more than 500 million consumers. This paper presents the results of assessing the guidelines and trends observed in the European regulatory process in the current period, when e-commerce is developing appreciably, studying the applicable legal norms and their effects on facilitating the control of remo… Show more

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Cited by 13 publications
(8 citation statements)
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“…To further enhance the novelty of this review article's contribution, the researchers employed a qualitative sequential method (as used by Tofan and Bostan (2022)). For this research, the preliminary review of literature focused on direct DSTs in Africa to point out the countries that have adopted them and the structure of these taxes in these countries as presented in Section 2.1 and Table 1.…”
Section: Materials and Methodologymentioning
confidence: 99%
“…To further enhance the novelty of this review article's contribution, the researchers employed a qualitative sequential method (as used by Tofan and Bostan (2022)). For this research, the preliminary review of literature focused on direct DSTs in Africa to point out the countries that have adopted them and the structure of these taxes in these countries as presented in Section 2.1 and Table 1.…”
Section: Materials and Methodologymentioning
confidence: 99%
“…Legal protection for consumers is a popular research topic because it derives its core from the imbalance of power between the parties in a business transaction (Cunningham, et al, 2019). Many decades after the blatant false advertising that prompted the first wave of consumer protection laws (CPLs), the consumer protection movement gained momentum (Tsogas, 2020). Europe was ahead of the curve in enacting and refining consumer protection laws that would give them more leverage in commercial interactions (Schittekatte, et al, 2021).…”
Section: Electronic Commerce and Consumer Protectionmentioning
confidence: 99%
“…Each GCC nation's specific VAT regimes are governed by rules and exceptions (Al Mazroui et al, 2022). Tofan and Bostan (2022) looked at how applicable legal requirements affected the ease of remote payment control and adherence to the VAT system in the e-commerce market. Two critical areas of legislative regulations, those consumer protection and data protection, are the subject of their analysis.…”
Section: Review Of Literaturementioning
confidence: 99%