According to the Eurobarometer, 33 percent of consumers purchase products online within the EU, but only 7 percent do this across borders. There are several reasons for this level of fragmentation in the market, such as a low level of confidence in the Internet, a low level of broadband provision, deficient interoperability, cultural differences (with regard to language, payment methods, customer behaviour patterns) and barriers of a legal nature. In this report, the Board has focused on the last category. We highlight examples that demonstrate the legal barriers that companies face when they wish to expand their operations into other EU countries.