Home > All journals > Air and Space Law > 45(3) >
$15.00 - Rental (PDF) *
$29.00 - Article (PDF) *
Jan Frohloff
Air and Space Law
Volume 45, Issue 3 (2020) pp. 341 – 358
https://doi.org/10.54648/aila2020042
Abstract
With increased traffic in the orbits around Earth comes an increase in the probability that two operational spacecraft will collide or that one will be hit by junk such as decommissioned satellites, rocket stages or their fragments. If a satellite suffers damage from a collision or has to be declared a complete loss, the affected commercial spacecraft operator will try to recover its losses. But from whom? The Outer Space Treaty and the Liability Convention were not drafted for the commercial space era and will help the commercial operator only little, if at all. This article examines the claims a commercial spacecraft operator can pursue, including the possible fora in which these claims can be brought.
Keywords
Collisions, Spacecraft, Satellites, Space Debris, Liability, Jurisdiction
Extract
The e-commerce VAT package that was adopted in December 2017 is a key element of the European Commission VAT Action Plan and the Digital Single Market strategy. While it should be transposed into the national legislations of the Member States by 2019 and 2021, in this article the author identifies key implementation issues and unfixed enforcement challenges. She highlights, in particular, that relying on electronic platforms to collect the VAT does not come without difficulties and risks of abuse and that the lack of enforcement jurisdiction of EU tax administrations on non-EU businesses remains an unsolved and most worrying issue. Her conclusion is that the adoption of the e-commerce VAT package is certainly not the last step of the EU VAT modernization journey.
EC Tax Review