E-Commerce and Distance Selling in the European Union

This article will cover issues related to the subject matter, parties and their rights and obligations when conducting e-commerce and distance selling within the European Union. E-commerce and distance sellingare particularly important within the EU, not only because there are sufficiently well-developed mechanisms to ensure the functioning of the internal market. E-commerce is distinguished as a separate segment in commercial activity. Nowadays the importance of E-commerce and distance selling grows every day. In this modern world of technology, e-commerce is becoming a very important option for many businesses as there are lots of companies that are interested in developing their online stores. Furthermore, in times of pandemics like COVID-19, E-commerce has proven to be significant. I describe different types of distance selling and consumer protection. The main policy objectives for consumer protection can be divided into three broad categories that correspond to different phases in the relationship between the operator and the user. One of the main roles for customer protection is the payment system who provides a way of transferring value between different parties in the economy and to facilitate transactions at minimal cost. The legal framework is presented with a focus on the tax effects of e-commerce in the European Union.