kilian_heller.pdf
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… dominated by applications such as the World Wide Web and browsers like Internet Explorer or Netscape. Through those means the general public gained access to the Internet triggering the era of E- commerce. E-commerce can be defined as the selling and buying of products and services via electronic systems and should be considered as comprising part of the Digital Economy. In 7 Barry M, Brief History of the Internet. 7 contrast, the Digital Economy is regarded as an umbrella term that includes not … advertisement and customer care.22 Other newly emerged business models are to be found in the realm of C2C and comprise directly only trade between two individuals. In those models the Internet occupies the role of an intermediary. Businesses such as online auctions, peer-to-peer file sharing and market platforms for individualized ads have been increasingly established. The businesses that resulted from the emergence of E-commerce include but are not limited to online payments services, app … up until January 2015. From 2015 onwards, with the entering into force of the new implementing regulation39, the new place of supply rules following the destination principle are now applicable also throughout the EU.40 In addition the mini-one-stop-shop (MOSS) mechanism is put to action that allows a company to register in one of the EU member states to collect and amount for the VAT payable within the EU. Subsequently the VAT can be determined in the country where the company is identified and …