Förderverein Informationstechnik und Gesellschaft

Besteuerung des Handels im Internet,+Issue+66?OpenDocument


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.