A Tributação do Comércio Eletrónico nos Estados Unidos da by Daniel Freire E Almeida

By Daniel Freire E Almeida

O comércio eletrónico teve o mérito de ultrapassar naturalmente as fronteiras nacionais. Por muito que estas estejam esbatidas, ainda têm um peso importante nas representações individuais e colectivas, separando culturas, economias e sistemas jurídicos. Ora, o comércio eletrónico tende a ignorar a diversidade de sistemas jurídicos que contata. Escolhendo só um destes sistemas, a caminho de criar o seu próprio Direito. Desperta aqui um novo Direito dos comerciantes (eletrónicos), tal como na Idade Média surgiu o Direito dos comerciantes a nível europeu."
In Prefácio de Diogo Leite de Campos
Professor Catedrático de Direito em Coimbra

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