The European Tribune is a forum for thoughtful dialogue of European and international issues. You are invited to post comments and your own articles.
Please REGISTER to post.
There is semantic interpretation of a property's properties to be resolved (hence, questionable diction in the pleading: "reflection" [?!]).
The contract [EG. LICENSE] document (or the oral agreement) it-self is not the intangible asset. The legal rights and duties of the contract are the intangible asset.
What is a tangible service?. Given practicable ambiguity, one would have expected defendant to argue, transfer of property right is not executable; the asset is not sold, but licensed by the end-user (specified in service contract).
There is point-of-sale (POS) as applicable to collection of sales tax needing definition.
In the USA, unlike RoW VAT applications, transfer of a finished good typically defines POS in the so-called supply- and value-chains of production: the terminal. Profit ("value-added") attributable to transaction at any intermediate production point prior to final sale is indemnified, ie. prior transactions not subject to tax collection by the seller. Given each instance a buyer acquires the *good is measurable and finite (physical properties of transaction and terms of contract) ...
Are client-side pixels animated by server-side electrons finished goods subject to sales tax?
:: courts' judgments forthcoming
could have profound implications for definition and severability of personal property rights inherent in "user-defined" computing product. Apart from ubiquitous use of contracts of adhesion by ISP "platform" publishers, for example, AFIAK, USC draws property right distinctions between the electronic ("digital") product and "source code" (unique human person) on which the digital copy wholly relies for production of an electronic health record (EHRs). EHR producers are free to charge a fees for each and every copy of the EHR requested by the source-code "owner".
Diversity is the key to economic and political evolution.
by Frank Schnittger - Jul 19 14 comments
by Bernard - Jul 16 35 comments
by Oui - Jul 14 3 comments
by Oui - Jul 19 23 comments
by Frank Schnittger - Jul 14 15 comments
by ARGeezer - Jul 10 18 comments
by eurogreen - Jul 8 8 comments
by Frank Schnittger - Jul 10 27 comments
by Oui - Jul 21
by Frank Schnittger - Jul 1914 comments
by Oui - Jul 1923 comments
by Oui - Jul 181 comment
by Bernard - Jul 1635 comments
by Frank Schnittger - Jul 1415 comments
by Oui - Jul 143 comments
by ARGeezer - Jul 1018 comments
by Frank Schnittger - Jul 1027 comments
by Oui - Jul 98 comments
by eurogreen - Jul 88 comments
by Frank Schnittger - Jul 532 comments
by gmoke - Jul 439 comments
by Frank Schnittger - Jul 252 comments
by Frank Schnittger - Jun 26106 comments
by Oui - Jun 219 comments