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Depuis le 01.07.2021, de nouvelles règles TVA régissent les activités de commerce électronique transfrontières entre entreprises et consommateurs. Elles permettront notamment de remédier à certaines difficultés découlant des régimes TVA applicables aux ventes à distance et de l'importation d'envois de faible valeur. ous examinons aussi les conséquences du commerce électronique en matière de fiscalité directe. Le développement de l'e-commerce pose en effet des questions sur le plan du droit fiscal international.

vente à distance --- TVA --- Internet --- Интернет --- internet --- internetas --- internets --- интернет --- Idirlíon --- webb --- idirlíon --- an tIdirlíon --- tīmeklis --- veeb --- faqe web --- světová počítačová síť --- svjetska računalna mreža --- web --- međumrežje --- www --- világháló --- CBL --- BTW --- taxxa fuq il-valur miżjud --- ДДВ --- MwSt. --- PVM --- ALV --- DPH --- moms --- ДДС --- PDV --- hozzáadottérték-adó --- käibemaks --- VAT --- daň z přidané hodnoty --- TVSH --- DDV --- ПДВ --- IVA --- ΦΠΑ --- PVN --- Umsatzsteuer --- impuesto sobre el volumen de negocios --- daň z pridanej hodnoty --- pievienotās vērtības nodoklis --- belasting op de toegevoegde waarde --- alv. --- tatim mbi vlerën e shtuar --- omsætningsafgift --- omzetbelasting --- imposto sobre o valor acrescentado --- apyvartos mokestis --- taxă pe valoarea adăugată --- данък върху добавената стойност --- turnover tax --- héa --- taxe sur le chiffre d'affaires --- apgrozījuma nodoklis --- obratová daň --- Φόρος Κύκλου Εργασιών --- Cáin Bhreisluacha --- tatim mbi xhiron --- kumuleeruv käibemaks --- Mehrwertsteuer --- lisandväärtusmaks --- liikevaihtovero --- данок на додадена вредност --- davek na dodano vrednost --- daň z obratu --- porez na dodanu vrijednost --- mervärdesskatt --- merværdiafgift --- taxe sur la valeur ajoutée --- pridėtinės vertės mokestis --- порез на додату вредност --- imposta sulla cifra d'affari --- arvonlisävero --- value added tax --- áfa --- általános forgalmi adó --- impuesto sobre el valor añadido --- impuesto sobre el tráfico de empresas --- φόρος προστιθέμενης αξίας --- imposta sul valore aggiunto --- omsättningsskatt --- podatek od wartości dodanej --- distansförsäljning --- teleshopping --- venda à distância --- vânzare la distanță --- prodaja na daljinu --- πώληση εξ αποστάσεως --- shitje në distancë --- prodaja na daljavo --- zásielkový predaj --- продаја на даљину --- etämyynti --- zásilkový obchod --- sprzedaż wysyłkowa --- поръчкова търговия --- távértékesítés --- distance selling --- Versandhandel --- vendita a distanza --- tālpārdošana --- venta a distancia --- fjernsalg --- продажба од далечина --- kaugmüük --- ciandíol --- telebejgħ --- nuotolinis pardavimas --- vente par correspondance --- distansavtal --- ordin de plată prin poștă --- telefonförsäljning --- preču pasūtīšana pa pastu --- shitje përmes postës --- pardavimas paštu --- Versandgeschäft --- каталошка продажба --- kaugost --- telemercado --- τηλεωνιστική --- predaj na dobierku --- Ferngeschäft --- mail-order buying --- pirkimas paštu --- телепродажба --- contrat négocié à distance --- blerje përmes televizionit --- vendita per corrispondenza --- televeikals --- postimüük --- postimyynti --- televenda --- contratto negoziato a distanza --- televânzări --- Teleshopping --- πώληση δι' αλληλογραφίας --- venda por correspondência --- nákup na dobírku --- etäkauppa --- τηλεαγορά --- aftale vedrørende fjernsalg --- πώληση από απόσταση --- contrato negociado a distancia --- postorderförsäljning --- kataloška prodaja --- postordresalg --- TV prodaja --- продажба преку интернет --- postorderverkoop --- ordin de vânzare prin poștă --- σύμβαση η διαπραγμάτευση της οποίας γίνεται από απόσταση --- mail-order selling --- teleacquisto --- teleindkøb --- telecompra --- zásilkový prodej --- telekomunikacinė prekyba --- blerje përmes postës --- nákup na dobierku --- venta por correspondencia --- téléachat --- vente à distance

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On 20 December 2017 and 10 April 2018 respectively, the Court of Justice of the European Union passed two landmark cases on the legal status of internet platform Uber. The Court established that Uber does not merely provide an app, but rather offers a full transport service. Without Uber there would be no market for non-professional drivers using their own vehicles. Moreover, the platform exercises a decisive influence over the conditions under which drivers provide their service. These rulings address the very core of several highly debated questions on the legal status of online intermediaries such as Uber, Airbnb and TaskRabbit. Is regulatory intervention needed to reap the potential benefits of the platform economy or to mitigate the potentially negative consequences of regulatory disruption? Can platforms be held liable for the proper execution of services provided by others? Does existing national regulation impose disproportionate market restrictions on innovators? Should we rethink labour protection and social security to address the potential loss of social protection of non-standard workers? How can revenue law be improved to tackle elaborate (international) schemes to avoid direct and indirect taxation? In this book, a panel of international legal experts unravel the legal status of online intermediaries - a thorny knot that legislators, judges and lawyers across the globe are facing.

Economic law --- Computer. Automation --- Contrats électroniques --- Places de marché électroniques. --- Économie collaborative --- Uberisation --- Économie numérique --- Droit. --- BPB1903 --- Commerce électronique --- Ubérisation --- Contrat numérique --- Internet --- Signature électronique --- Vente à distance --- 34:681.3 --- 351.82 --- 347.763 --- 460 Economie --- tomhaltas comhroinnte --- kolaboratívne hospodárstvo --- gospodarka społecznościowa --- economie colaborativă --- dalijimosi ekonomika --- delningsekonomi --- deeleconomie --- economía colaborativa --- economia colaborativa   --- икономика на сътрудничеството --- collaborative economy --- ekonomija suradnje --- kollaborative Wirtschaft --- kollaborativ økonomi --- sodelovalno gospodarstvo --- megosztásalapú gazdaság --- sadarbīgā ekonomika --- ekonomija kollaborattiva --- jagamismajandus --- economia collaborativa --- συνεργατική οικονομία --- yhteistyötalous --- kolaborativní ekonomika --- jakamistalous --- economia da partilha --- samverkanskonsumtion --- consum colaborativ --- ekonomija na zahtjev --- on-demand economy --- zajednička potrošnja --- kolaboratívna ekonomika --- ühistarbimine --- P2P ekonomija --- collaborative consumption --- ekonomija na zahtevo --- ekonomija delitve --- autodelen --- sadarbīgais patēriņš --- konsumpcja współdzielona --- consumo collaborativo --- consumo colaborativo --- οικονομία του διαμοιρασμού --- deleøkonomi --- sdílená ekonomika --- efterspørgselsøkonomi --- οικονομία κατ’ απαίτηση --- ekonomija tad-domanda --- consommation collaborative --- hospodárstvo založené na dopyte --- ekonomija dijeljenja --- économie du partage --- kopīgošanas ekonomika --- hospodárstvo spoločného využívania zdrojov --- peer-to-peer økonomi --- ekonomia dzielenia się --- konsum kollaborattiv --- deel- en ruileconomie --- ekonomika sdílení --- gemeinschaftlicher Konsum --- Sharing Economy --- economia cererii --- economía entre iguales --- икономика на споделянето --- spoluspotřebitelství --- yhteisöllinen kuluttaminen --- megosztáson alapuló gazdaság --- vuorovaikutustalous --- Wirtschaft des Teilens --- economie de la persoană la persoană --- sharing economy --- Share Economy --- közösségi gazdaság --- économie à la demande --- partnerystės ekonomika --- съвместно потребление --- economia on demand --- ekonomija ta’ bejn il-pari --- economía participativa --- ekonomija ta’ kondiviżjoni --- współkonsumpcja --- suradnička potrošnja --- economie bazată pe partajare --- икономика на равнопоставени --- peer-to-peer economy --- kollaborativ ekonomi --- spoluspotrebiteľstvo --- συνεργατική κατανάλωση --- economia da procura --- gospodarka dzielenia się --- икономика на търсенето --- economia peer-to-peer --- bendro vartojimo ekonomika --- tarpusavio ekonomika --- fælles forbrug --- peer-to-peereconomie --- sodelovalna potrošnja --- distansförsäljning --- teleshopping --- venda à distância --- vânzare la distanță --- prodaja na daljinu --- πώληση εξ αποστάσεως --- shitje në distancë --- prodaja na daljavo --- zásielkový predaj --- продаја на даљину --- etämyynti --- zásilkový obchod --- sprzedaż wysyłkowa --- поръчкова търговия --- távértékesítés --- distance selling --- Versandhandel --- vendita a distanza --- tālpārdošana --- venta a distancia --- fjernsalg --- продажба од далечина --- kaugmüük --- telebejgħ --- nuotolinis pardavimas --- vente par correspondance --- distansavtal --- ordin de plată prin poștă --- telefonförsäljning --- preču pasūtīšana pa pastu --- shitje përmes postës --- pardavimas paštu --- Versandgeschäft --- каталошка продажба --- kaugost --- telemercado --- τηλεωνιστική --- predaj na dobierku --- Ferngeschäft --- mail-order buying --- pirkimas paštu --- телепродажба --- contrat négocié à distance --- blerje përmes televizionit --- vendita per corrispondenza --- televeikals --- postimüük --- postimyynti --- televenda --- contratto negoziato a distanza --- televânzări --- Teleshopping --- πώληση δι' αλληλογραφίας --- venda por correspondência --- nákup na dobírku --- etäkauppa --- τηλεαγορά --- aftale vedrørende fjernsalg --- πώληση από απόσταση --- contrato negociado a distancia --- postorderförsäljning --- kataloška prodaja --- postordresalg --- TV prodaja --- продажба преку интернет --- postorderverkoop --- ordin de vânzare prin poștă --- σύμβαση η διαπραγμάτευση της οποίας γίνεται από απόσταση --- mail-order selling --- teleacquisto --- teleindkøb --- telecompra --- zásilkový prodej --- telekomunikacinė prekyba --- blerje përmes postës --- nákup na dobierku --- venta por correspondencia --- téléachat --- assinatura eletrónica --- firma elettronica --- síniú leictreonach --- electronic signature --- podpis elektroniczny --- ηλεκτρονική υπογραφή --- nënshkrim elektronik --- elektronikus aláírás --- firma electrónica --- sähköinen allekirjoitus --- elektronický podpis --- elektronski podpis --- електронен подпис --- elektronički potpis --- elektronische handtekening --- elektrooniline allkiri --- elektroninis parašas --- elektronische Signatur --- електронски потпис --- firma elettronika --- elektronisk signatur --- elektroniskais paraksts --- semnătură electronică --- digitale Unterschrift --- assinatura digital --- digitale Signatur --- skaitmeninis parašas --- zaručený elektronický podpis --- digitální podpis --- elektronická značka --- signature numérique --- podpis cyfrowy --- digital signature --- digitālais paraksts --- časové razítko --- digital signatur --- assinatura electrónica --- ríomhshíniú --- firma digitale --- digitálny podpis --- дигитален потпис --- digital namnteckning --- e-podpis --- сертификат на идентитет --- digitaalinen allekirjoitus --- digital underskrift --- digitaalallkiri --- digitalni podpis --- digitale handtekening --- certifikovaný elektronický podpis --- дигитален сертификат --- digitális aláírás --- Интернет --- internet --- internetas --- idirlíon --- internets --- интернет --- webb --- an tIdirlíon --- tīmeklis --- veeb --- faqe web --- světová počítačová síť --- svjetska računalna mreža --- web --- međumrežje --- www --- világháló --- digitaal contract --- digital contract --- digitaalinen sopimus --- contratto digitale --- elektronikus szerződés --- digital aftale --- elektroniskt avtal --- ψηφιακή σύμβαση --- цифров договор --- digitaler Vertrag --- digitální smlouva --- digitālais līgums --- umowa cyfrowa --- digitaalne leping --- digitalni ugovor --- skaitmeninė sutartis --- contract digital --- digitálna zmluva --- digitalna pogodba --- kuntratt diġitali --- дигитален договор --- contrato digital --- e-ugovor --- digital kontrakt --- contratação em linha --- līgumu slēgšana elektroniskā formā --- umowa elektroniczna --- kuntratt elettroniku --- elektronisk aftale --- elektroninė sutartis --- sähköinen sopimusten teko --- contrato em linha --- digitalt avtal --- elektronska pogodba --- sähköinen sopimus --- електронски договор --- kuntratt-e --- online contract --- kuntrattar elettroniku --- elektronikus szerződéskötés --- elektronischer Vertrag --- contract electronic --- kuntratt online --- e-sopimus --- elektroninis sutarčių sudarymas --- contrato por internet --- elektrooniline leping --- internetes szerződés --- el. sutartis --- е-договор --- contrato electrónico --- ηλεκτρονική σύμβαση --- elektroonilised lepingud --- elektronische overeenkomst --- contratación digital --- contratación electrónica --- online szerződés --- onlineovereenkomst --- online-sopimus --- digitális szerződés --- onlinecontract --- on-line lepingud --- eZmluva --- tiešsaistes līgums --- e-leping --- Online-Vertrag --- e-smlouva --- e. sutartis --- eContract --- e-avtal --- contrato eletrónico --- elektronisk kontrakt --- internetinė sutartis --- επιγραμμική σύμβαση --- elektronischer Vertragsschluss --- e-zmluva --- contrat par voie électronique --- contratto online --- e-Umowa --- elektronická zmluva --- contrato por via eletrónica --- contratto elettronico --- електронно сключване на договори --- elektroniskais līgums --- contratto in forma elettronica --- elektronické uzavírání smluv --- elektronisk kontraktindgåelse --- ηλεκτρονική σύναψη συμβάσεων --- eUgovor --- electronic contract --- електронен договор --- spletna pogodba --- umowa online --- e-contract --- elektronická smlouva --- contrat en ligne --- onlineaftale --- онлайн договор --- еДоговор --- elektroničko sklapanje ugovora --- electronic contracting --- contrato en línea --- contractare electronică --- e-pogodba --- onlinekontrakt --- elektroniczne zawieranie umów --- E-Vertrag --- online zmluva --- uzatváranie elektronických zmlúv --- електронско договарање --- internetski ugovor --- e-contrat --- elektronički ugovor --- elektronsko sklepanje pogodb --- elektronisch contract --- smlouva uzavřená online --- e-līgums --- contract online --- comerț electronic --- elektronsko poslovanje --- elektronikus kereskedelem --- elektronkaubandus --- comércio eletrónico --- sähköinen kaupankäynti --- Elektronischer Handel --- r-thráchtáil --- comercio electrónico --- elektroniskā tirdzniecība --- електронна търговия --- elektronische handel --- handel elektroniczny --- elektronisk handel --- elektronička trgovina --- tregti elektronike --- kummerċ elettroniku --- електронска трговија --- elektroninė prekyba --- електронска трговина --- commercio elettronico --- electronic commerce --- elektronický obchod --- ηλεκτρονικό εμπόριο --- comércio na Internet --- ríomhthráchtáil --- handel via internet --- tregti online --- kibernetinė prekyba --- commercio on line --- e-kaubandus --- iepirkšanās internetā --- internetové obchodování --- kaupankäynti Internetissä --- τηλεεμπόριο --- commercio su Internet --- internetska trgovina --- virtualna trgovina --- e-kauppa --- tregti nëpërmjet Internetit --- virtuel handel --- virtuální obchod --- cibercomércio --- e-kereskedelem --- Online-Geschäfte --- E-Commerce --- comércio virtual --- Electronic Commerce --- е-трговија --- virtuaalikauppa --- virtuaalkaubandus --- elektronické obchodování --- comércio electrónico --- küberkaubandus --- virtual commerce --- online trgovina --- internetes kereskedelem --- internetinė prekyba --- cyberhandel --- e-commercio --- Interneti-kaubandus --- virtualioji prekyba --- comercio virtual --- e-comerț --- virtuell handel --- commerce virtuel --- internetový obchod --- virtuális kereskedelem --- handel via Internet --- e-comercio --- online commerce --- e. prekyba --- on-linehandel --- online-kaupankäynti --- comércio em linha --- virtuele handel --- e-trgovina --- εμπόριο on-line --- on line obchodování --- on-line handel --- cibercomercio --- commercio virtuale --- e-obchodování --- comerț prin internet --- e-handel --- κυβερνοεμπόριο --- tregti virtuale --- cybercommercio --- cybercommerce --- tregti kibernetike --- e-commerce --- onlinehandel --- Internet commerce --- E-Business --- comercio en Internet --- tirdzniecība internetā --- commerce sur Internet --- prekyba elektroniniu ryšiu --- интернетска трговија --- comercio en línea --- kyberkauppa --- virtuālā tirdzniecība --- tirdzniecība tiešsaistē --- εμπόριο μέσω Internet --- elektronischer Geschäftsverkehr --- comerț on line --- commerce en ligne --- e-obchod --- 347.763 Transportrecht. Vervoerrecht--(verkeerswetgeving z.{351.81}; verkeer z.{656}) --- Transportrecht. Vervoerrecht--(verkeerswetgeving z.{351.81}; verkeer z.{656}) --- 351.82 Economisch recht. Economische wetgeving. Economische reglementering. Subsidies voor het bedrijfsleven --- Economisch recht. Economische wetgeving. Economische reglementering. Subsidies voor het bedrijfsleven --- 34:681.3 Informaticarecht --- Informaticarecht --- Uberisering --- BPB9999 --- E-books --- Juridische aspecten : Economisch en financieel recht --- Aspects juridiques : Droit économique et financier --- Multi-sided platform businesses --- Plateformes multifaces --- Electronic commerce --- Commerce électronique --- law and legislation --- Droit --- Law and legislation --- geilleagar comhroinnte --- ciandíol --- Idirlíon --- conradh digiteach --- Économie collaborative --- Contrat numérique --- Signature électronique --- Vente à distance