Directives are implemented differently in different EU countries and the countries also have the option to impose stricter rules.
In Denmark, consumers have the right to return digital goods such as e-books etc within 2 weeks (provided they haven't started using the product). I have no idea how it is in other EU countries but I would not be surprised if several other countries protect consumers that way.
Most Danish sellers of digital products state in their terms that the right of cancellation only applies until the file (e.g. an e-book) has been downloaded. I am not sure that would hold up in court.
As for VAT, in the European Union this is regulated by an EU directive on the common system of VAT:
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CONSLE...
Article 58 and Annex II deal with electronic services (and goods). Also look at the temporary rules in article 357 and forward.
As for taxes, every country has it's own rules and you will probably also have to consult double taxation treaties.
These issues are very complicated. If your website sells in different countries you should probably consult with accountants from each country.
Paul, states like CO, KY, NC, NJ, TN, TX and WA generally require you to collect sales tax for digital goods. I suggest you dig into it a bit with the advice of counsel.
Directives are implemented differently in different EU countries and the countries also have the option to impose stricter rules.
In Denmark, consumers have the right to return digital goods such as e-books etc within 2 weeks (provided they haven't started using the product). I have no idea how it is in other EU countries but I would not be surprised if several other countries protect consumers that way.
Most Danish sellers of digital products state in their terms that the right of cancellation only applies until the file (e.g. an e-book) has been downloaded. I am not sure that would hold up in court.
As for VAT, in the European Union this is regulated by an EU directive on the common system of VAT: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CONSLE... Article 58 and Annex II deal with electronic services (and goods). Also look at the temporary rules in article 357 and forward.
As for taxes, every country has it's own rules and you will probably also have to consult double taxation treaties.
These issues are very complicated. If your website sells in different countries you should probably consult with accountants from each country.