50 Place of supply of goods

E-COMMERCE vol 13(3)

50 Place of supply of goods

| Commentary

For UK goods sold in the United Kingdom to UK customers UK VAT applies. Where goods are imported the position is more complex. HM Revenue and Customs

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(1) INTRODUCTION

51 Place of supply of services

52 Conclusions on taxation in relation to e-commerce

53 Introduction on European Union competition law

54 Article 101 of the Treaty on the Functioning of the European Union—concept of ‘agreement’, prohibition and consequences of breach

55 Article 101 of the Treaty on the Functioning of the European Union—horizontal agreements and vertical agreements

56 Article 101 of the Treaty on the Functioning of the European Union—the ‘de minimis’ notice (agreements that do not have an appreciable effect on competition or trade between member states)

50 Place of supply of goods

50 Place of supply of goods

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(1) INTRODUCTION

51 Place of supply of services

52 Conclusions on taxation in relation to e-commerce

53 Introduction on European Union competition law

54 Article 101 of the Treaty on the Functioning of the European Union—concept of ‘agreement’, prohibition and consequences of breach

55 Article 101 of the Treaty on the Functioning of the European Union—horizontal agreements and vertical agreements

56 Article 101 of the Treaty on the Functioning of the European Union—the ‘de minimis’ notice (agreements that do not have an appreciable effect on competition or trade between member states)

57 Article 101 of the Treaty on the Functioning of the European Union—exemption—positive benefits

58 Article 101 of the Treaty on the Functioning of the European Union—block exemption regulations

59 Article 101 of the Treaty on the Functioning of the European Union—vertical block exemption

60 Article 101 of the Treaty on the Functioning of the European Union—vertical block exemption regulation—the hardcore restrictions

61 Article 101 of the Treaty on the Functioning of the European Union—vertical block exemption regulation—guidelines on vertical restraints

62.1 European Commission guidelines

62.2 Business-to-business cases

63 Article 102 of the Treaty on the Functioning of the European Union

64.1 Mergers with a ‘Community dimension’

64.2 Merger control cases

65 Articles 34–36 of the Treaty on the Functioning of the European Union—quantitative restrictions on imports and exports

66 The Competition Act 1988 and the Enterprise Act 2002

67 De minimis United Kingdom competition law

68 Competition Act 1998 (Vertical Agreements Block Exemption) Order 2022

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50 Place of supply of goods

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