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[FYI] Besteuerung des Handels im Internet



http://www.steptoe.com/WebDoc.NSF/Law+&+The+Net+All/E-Commerce+Law+Wee
k,+Issue+66?OpenDocument

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[...]

The new EU tax commissioner, Fritz Bolkestein, told the European
Parliament that the European Commission will propose legislation on
taxation of Internet transactions before the end of 1999. Although
Bolkestein indicated that the legislation would apply existing EU
taxation rules (including rules on the VAT) without imposing new
taxes on Internet transactions, it appears possible that the EU will
attempt to impose a VAT on electronic purchases from outside the EU. 

[...]

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