Creative Commons

This dissertation was written as part of the LLM in Transnational and European Commercial Law and Alternative Dispute Resolution at the International Hellenic University. The intensifying international competition as well as the resent financial crisis with all the limitation of the internal consumption that has caused, have led more and more businesses to look for new markets and consumers out of the national borders. Moreover, the Single European Market in conjunction with the development of the electronic commerce and the online business model in general has generated a new field of opportunities both for the enterprises and the consumers. The legal tax framework that encloses that dynamic field of commerce is of major importance in order every possible beneficiary to know what his tax charge will be before making the final decision to enter it and make use of. In addition, concerning the difficulty of the tax authorities to collect the taxes coming from the VAT on directed e-commerce and especially on Electronically Supplied Services due to their intangible nature, the purpose of this postgraduate thesis is to deliberate and assess that legislative framework regarding VAT on directive e-commerce while the major notions, principles and guidelines in international as well as European level will be given, too, in order to be also used as a handbook for business suppliers willing to sell electronic services to non-taxable of taxable customers located either inside or outside of the E.U.. I would like to sincerely thank prof. Georgios Matsos for being my supervisor on the current dissertation and kindly providing me with guidance as well as understanding through all that time of my study.