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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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I. Key legal issues : Regulatory disruption and regulatory opportunities - II. Platforms and EU law : where are we now and what lies ahead - III. Platforms and social law : Rethinking labour protection and social security to address non-standard work ? - IV. Platforms and revenue law : pushing the boundaries of direct and indirect taxation ?

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