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Résumé Le propre de l’économie numérique est de permettre la fourniture de biens et de services à un consommateur final sans être établi dans le pays de consommation.Le système européen de la TVA s’est désormais doté des instruments juridiques permettant aux Etats membres de lever l’impôt dû dans le pays de consommation.En ce qui concerne les services ‘gratuits’ fournis sur internet l’auteur considère...