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 … may it be copyrighted or non-copyrighted, enterprise or user generated. In fact, content builds the foundation to attract customers to retain users and build up an Internet presence. An updated website with the right content is likely to attract more visitors and users. The tendency in recent times encourages and shows a strong increase in user generated content. Some of the content provided by users is used by enterprises in order to improve their own products or services. Especially personal data … 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 …