European VAT and the Sharing Economy - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook European VAT and the Sharing Economy write by Giorgio Beretta. This book was released on 2019-10-24. European VAT and the Sharing Economy available in PDF, EPUB and Kindle. A breadth of new digital platforms has dramatically expanded the range of possibilities for exchanging anything required by business or personal needs from accommodation to rides. In the virtual marketplaces shaped and ruled by these novel matchmakers, rather than by a single centralized entity, value is created through the granular interaction of many dispersed individuals. By allowing instantaneous and smooth interaction among millions of individuals, platforms have indeed pushed the digital frontier farther and farther, so as to include within it even services once not capable of direct delivery from a remote location such as accommodation and passenger transport. Legal disruption is also underway with foundational dichotomous categories, such as those between suppliers and customers, business and private spheres, employees and self-employed, no longer viable as organizational legal structures. This is the essential background of the first book to relate what is synthetically captured under the umbrella definition of ‘sharing economy’ to key features at the core of European Value Added Tax (EU VAT) and to look at the feasibility of a reformed EU VAT system capable of addressing the main challenges posed by these new models of production, distribution and consumption of goods and services. Specifically, the study analyses five legal propositions underpinning the current EU VAT system as the following: taxable persons; taxable transactions; composite supplies; place of supply rules; and liability regimes for collection and remittance of VAT. Exploration of these five legal propositions is meant to assess the practical feasibility of shoehorning the main sharing economy business models – notably, those available in the accommodation and passenger transport sectors – into the framework of existing EU VAT provisions. The author further draws on the normative standards of equality, neutrality, simplicity, flexibility and proportionality to test the ‘reflexes’ of the current EU VAT system in the sharing economy domain. Opportunities for reform of the current EU VAT system are in turn evaluated with each chapter including cogent proposals in the form of incremental and targeted amendments to the current EU VAT provisions. As the first comprehensive analysis of the treatment of the sharing economy for VAT purposes, the book provides not only a theoretical framework for future studies in the tax field but also indispensable practical guidance for VAT specialists confronting daily with the many challenges ushered in by the sharing economy. Moreover, the various solutions and recommendations advanced in the book offer valuable insights to international and national policymakers dealing with similar issues under other VAT systems.
How the Sharing Economy is Challenging the EU VAT System
How the Sharing Economy is Challenging the EU VAT System - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook How the Sharing Economy is Challenging the EU VAT System write by I. Grlica. This book was released on 2017. How the Sharing Economy is Challenging the EU VAT System available in PDF, EPUB and Kindle. Sharing online platforms (Airbnb, Uber, BlaBlaCar, etc.) disrupt the way business has traditionally been done and pose new challenges both to established industries as well as to regulators. In this article, the author explains the main characteristics of the sharing economy business models and outlines the general legal and tax challenges that they raise, before focusing in more detail on specific VAT issues of sharing platforms with a view to providing some guidance on how they can best be addressed.
Taxing Consumption in the Digital Age
Taxing Consumption in the Digital Age - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Taxing Consumption in the Digital Age write by Katharina Artinger. This book was released on 2020-10-16. Taxing Consumption in the Digital Age available in PDF, EPUB and Kindle. Die Digitalisierung hat enorme Auswirkungen auf die Grundidee der Mehrwertsteuer: den Austausch von Leistungen für Konsumzwecke. Die Dissertation konzentriert sich auf den Austausch von scheinbar "kostenlosen" Online-Dienstleistungen und die Zustimmung der Kunden zur Verwertung ihrer persönlichen Daten. Diese können der Mehrwertsteuer unterliegen, wobei die Bemessungsgrundlage auf Grundlage der Anbieterkosten berechnet werden muss. Die Ergebnisse basieren auf einer Analyse der EU-Mehrwertsteuer als Verbrauchsteuer im Vergleich zu anderen theoretischen Konsummodellen. Auch andere digitale Geschäftsmodelle, wie die Sharing Economy oder Bitcoins, können unter die Idee der EU-Mehrwertsteuer als Verbrauchsteuer subsumiert werden. Dissertationspreis der Nürnberger Steuergespräche e.V. 2020
VAT and the Sharing Economy
VAT and the Sharing Economy - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook VAT and the Sharing Economy write by G. Beretta. This book was released on 2017. VAT and the Sharing Economy available in PDF, EPUB and Kindle. This thesis discusses certain EU VAT issues related to the sharing economy. By reviewing VAT concepts such as 'consumption', 'taxable person', 'economic activity' and 'consideration', as streamlined by the European Court of Justice through decades, this thesis proposes a framework to shed some light on the VAT treatment of the sharing economy.
Taxation of the Sharing Economy in the European Union
Taxation of the Sharing Economy in the European Union - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Taxation of the Sharing Economy in the European Union write by Katerina Pantazatou. This book was released on 2018. Taxation of the Sharing Economy in the European Union available in PDF, EPUB and Kindle. The chapter provides an overview of taxation in the EU and the taxation of the sharing economy in general. First, I turn to examine whether and if so, to what extent, secondary EU tax legislation applies in the sharing economy and how other areas of law, such as labour law, affect taxation. Following this, I briefly present some of the different initiatives of the Member States with regard to taxation of the sharing economy and the remaining challenges they face, including the potential applicability of state aid rules.
