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The Electronic Commerce Directive ( 2000/31/EC) in EU law sets up an Internal Market framework for online services. Its aim is to remove obstacles to cross-border online services in the EU internal market and provide legal certainty for businesses and consumers. It establishes harmonized rules on issues such as the transparency and information ...
In May 2013, the German Federal Court of Justice stated that Google 's predictions within the autocomplete function of its web search engine can violate the right of personality. [1] The right of personality ensures that a person's (or even a company's [2]) personality (reputation) is respected and can be freely developed. [3]
The Information Technology Act, 2000 (also known as ITA-2000, or the IT Act) is an Act of the Indian Parliament (No 21 of 2000) notified on 17 October 2000. It is the primary law in India dealing with cybercrime and electronic commerce . Secondary or subordinate legislation to the IT Act includes the Intermediary Guidelines Rules 2011 and the ...
Another possible federal limitation on Internet taxation is the United States Supreme Court case, Quill Corp. v. North Dakota, 504 U.S. 298 (1992), which held that under the dormant commerce clause, goods purchased through mail order cannot be subject to a state's sales tax unless the vendor has a substantial nexus with the state levying the ...
A sales tax is a tax paid to a governing body for the sales of certain goods and services. Usually laws allow the seller to collect funds for the tax from the consumer at the point of purchase. When a tax on goods or services is paid to a governing body directly by a consumer, it is usually called a use tax. Often laws provide for the exemption ...
This is in particular the case of what is considered to be the "heart of proprietary law", that is to say the question whether an investor that has "deposited" a security with an intermediary continues to exercise on such deposited security a right in rem or if its right is transformed, as from the deposit, into a simple claim. Such distinction ...
An indirect tax (such as a sales tax, per unit tax, value-added tax [VAT], excise tax, consumption tax, or tariff) is a tax that is levied upon goods and services before they reach the customer who ultimately pays the indirect tax as a part of market price of the good or service purchased. Alternatively, if the entity who pays taxes to the tax ...
e. Information technology law ( IT law ), also known as information, communication and technology law ( ICT law) or cyberlaw, concerns the juridical regulation of information technology, its possibilities and the consequences of its use, including computing, software coding, artificial intelligence, the internet and virtual worlds.