Abstract
The growth of e-commerce in world trade has been so rapid that the legal systems of states and societies have been unprepared for the challenges that have arisen. These problems were not only related to the protection of consumer rights in the electronic environment, but also other legal, ethical and taxing issues. This article analyzes the legal and taxing problems posed by e-commerce, the conditions under which they arise, and the legislative techniques provided for in EU legislation in relation to the solution of these problems. Key words: e-commerce, taxation problems, legal problems, European value added tax
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