Imposte indirette sul commercio elettronico

In this work we analyze the indirect taxation in e-commerce, the analysis was based on the study of EC regulations (EU Directives) and the Italian legislation and, exposing the differences with the legislative Brazilian (softwares and books). Exposed the contributions of the international institution (conferences and / or proposals by the European Union) for the classification of types of e-commerce and taxation, we have analyzed the general aspects of the institute of the permanent establishment for tax purposes of VAT and e-commerce , distinguishing between electronic transactions also consider them as sale of goods and the considerable services, according to the material or the dematerialization of the exchanged item. The principle of territoriality in the provision of services was analyzed by analysis of ordinary and special regimes relating to non-EU operators