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- Title
OPOREZIVANJE ELEKTRONIČKE TRGOVINE POREZOM NA DODANU VRIJEDNOST: POREZNOPRAVNI OKVIR EUROPSKE UNIJE.
- Authors
Gadžo, Stjepan
- Abstract
The article provides analysis on the European Union (EU) system of rule applicable to the value added taxation (VAT) of electronic commerce (e-commerce). It tackles the need to create a special legal framework following the rapid development of e-commerce for its taxation on a global level. It also looks into the main features of the VAT taxation of e-commerce emphasizing on the place-of-supply rules.
- Subjects
EUROPEAN Union countries; EUROPEAN Union; ELECTRONIC commerce tax laws; VALUE-added tax; TAX laws; INTERNET sales
- Publication
Collected Papers of the Law Faculty of the University of Rijeka / Zbornik Pravnog Fakulteta Sveučilišta u Rijeci, 2013, Vol 33, Issue 2, p803
- ISSN
1330-349X
- Publication type
Article