Банковское право УДК 347.21; 336.2 THE LEGAL CONTENT OF E-COMMERCE IN THE LIGHT OF POLISH AND EU CIVIL AND TAX LAW E. Juchniewicz Gdansk University (Poland) М. <...> Abstract: in law and literature, there is a large variety of descriptions of e-commerce content and completely different concepts of treatment of electronic products. <...> Mostly the beginning of studies on e-commerce content is based on comparing it with the real world products, in particular with the goods and services in terms of the classical (real) sense. <...> This paper is an academic attempt to outline the problems of the lack of appropriate e-commerce defi nition in civil and tax law. <...> Introduction The subject of e-commerce is an unclear term, which already got many defi nitions in legal regulations, literature and court decisions. <...> It should also be mentioned that various defi nitions of e-commerce are presented in the economic literature, where we can see very different opinions on the same problems. <...> An introductory example for this paper can be the discussion in the WTO related to the problem – whether products which lack physical «embodiment» and can be transferred from one computer to another, should be treated as a commodity, or a fi le transfer should be treated as a supply of services?1 It is worth recalling that the European Union regulations and policies also use a broad term for e-commerce and its content – the term «information society See more Kowalik-Bańczyk, Sposoby regulacji handlu elektronicznego w prawie wspуlnotowym i międzynarodowym, Zakamycze 2006, s. 46. 1 © Juchniewicz E., Stwol М., 2016 209 . <...> However, the nature of EU legal regulation and its scope does not solve the problem of the distinctions between goods and services. <...> The problem of distinction between goods and services concerns the broad meaning of electronic property, which in turn creates many legal confl icts due to the lack of regulations or lack of precise defi nitions. <...> Goods and services are quite different institutions in tax law, which generally means the use of different rules for tax purposes. <...> A feature of electronic commerce commonly accepted by academic society is its international character (global, without geographical borders). <...> Hence <...>