The United States (US) has strong antimonopoly laws that are currently being applied to e-commerce cases. Most of these claims, though, have not succeeded but it is definitely interesting to see how the antimonopoly area of law applies to the cyber world. The Medical Supply Chain, Inc.v. GE case is presented in this article as an example of this topic.
EU VAT Rules for Electronically Delivered Services
Wednesday, August 13, 2008
Council Directive 2002/38/EC of May 7, 2002, is the Community law directly addressing and clarifying the VAT basis for assessment to electronically supplied services. This Directive was introduced to eliminate the then-existing discriminatory tax treatment for electronically supplied services. Before 2002, electronically delivered services within the EU were subject to VAT whereas those from non-EU Members were not. Thus, this Directive created a harmonized VAT system for electronic services and a competitive advantage for EU businesses.
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