PROBLEMS OF E-COMMERCE TAXATION.
Indirect Taxation
Characterization of transactions. Supply of tangible
goods and services
Location of the supply of services. General criterion:
service provider’s fiscal residence. At the present there
are increasing delocalization problems
Identification of non-Community operators. They must
register in the EU
Identification of the costumers of the transactions.
Possible solution: extension of the Fiscal Identification
Number for VAT taxpayers within the EU
Control of the supply of online services by non-
Community operators to final consumers of the EU