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Marcus Stewen & Jens Bleuel |
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Value Added Taxes on Electronic Commerce: Obstacles for the EU Commission´s Approach |
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In: Intereconomics Vol. 35 No. 4 (July/August 2000). 155-161. |
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Abstract | |
| While e-commerce is developing tremendously fast, domestic politics and legislation labor to keep up with the dynamics of the new technology. Among others, fiscal law is a particular explosive area. Here, the current proposal of the EU Commission intends to include e-commerce in the already existing value added tax. By doing so, the Commission hopes to prevent a massive threatened shortfall in tax revenue. How is this approach of the Commission to be evaluated? Are there any alternatives? | ||
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Full Text | |
| Bleuel, Jens & Stewen, Marcus (2000): Value Added Taxes on Electronic Commerce: Obstacles for the EU Commission´s Approach. In: Intereconomics Vol. 35 No. 4 (July/August 2000). 155-161. And online in Internet: PURL: http://purl.oclc.org/NET/Bleuel/VAT URL: http://www.bleuel.com/vat-wel.htm |  |
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| Deutsche Fassung: Bleuel, Jens & Stewen, Marcus (2000): Value Added Taxes on Electronic Commerce: Obstacles for the EU Commission´s Approach. [Deutsche Fassung]. Englische Fassung in: Intereconomics Vol. 35 No. 4 (July/August 2000). 155-161. And online in Internet: PURL: http://purl.oclc.org/NET/Bleuel/VAT URL: http://www.bleuel.com/vat-wel.htm |  |
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Remarks and Updates | |
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Links | |
| 05/2003: Information der EU zur Umsatzsteuer: Value Added Tax - Practical Aspects
URL: http://www.eurunion.org/legislat/VATweb.htm |
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| 06/2002: Sammlung von Links zum Steuerrecht im Internet von Rechtsanwalt/Steuerberater
Dr. R. Pinkernell
URL: http://www.pinkernell.de/litverz.htm |
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| If you have any remarks, updates or links please contact me. |