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European VAT and the Sharing Economy

ISBN13: 9789403514352
Published: October 2019
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £116.00

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European VAT and the Sharing Economy aims to understand whether the current European Value Added Tax (EU VAT) system is sufficiently equipped to deal with the ongoing transformation of the supply chain as well as the increasing digitalization of the economy ushered in by the rise of multisided digital platforms. New digital platforms such as those of the sharing economy, have 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 to include within it even services, such as accommodation and passenger transport, whose provision was once not possible from a remote location.

What’s in this book:

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 this first book of its kind to relate what is synthetically captured under the umbrella definition of ‘sharing economy’ to key features at the core of 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.

How this will help you:

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 to understand and address the main challenges that the sharing economy poses to the current EU VAT system. Moreover, the various solutions and recommendations advanced in the book offer valuable insights into international and national policymakers dealing with similar issues under other VAT systems.

About the Author
List of Abbreviations
List of Figures
List of Tables
PART I. Introduction and Background
CHAPTER 1. Introduction
CHAPTER 2. The Sharing Economy
PART II. Legal Principles
CHAPTER 3. Principles for Assessing the Sharing Economy under EU VAT
PART III. Selected European VAT Propositions
CHAPTER 4. Taxable Persons
CHAPTER 5. Taxable Transactions
CHAPTER 6. Composite Supplies
CHAPTER 7. Place of Supply
CHAPTER 8. Liability for Collection and Remittance of VAT
PART IV. Summary and Conclusions
CHAPTER 9. Main Findings, Recommendations and Overall Conclusions
Table of Cases
Table of Legislation

Series: Eucotax Series on European Taxation

Special Tax Zones and EU Law: Theory, Implementations and Future Challenges ISBN 9789403518855
Published January 2020
Kluwer Law International
Sales Promotion Techniques and VAT in the EU ISBN 9789403508610
Published March 2019
Kluwer Law International
Investment Fund Taxation: Domestic Law, EU Law, and Double Taxation Treaties ISBN 9789041196699
Published May 2018
Kluwer Law International
National Legal Presumptions and European Tax Law ISBN 9789041166135
Published February 2018
Kluwer Law International
Double (Non-) Taxation and EU Law ISBN 9789041194107
Published November 2017
Kluwer Law International
EU Citizenship and Direct Taxation ISBN 9789041185846
Published October 2017
Kluwer Law International
Transfer Pricing in the US: A Practical Guide ISBN 9789041191960
Published September 2017
Kluwer Law International
Limitation on Benefits Clauses in Double Taxation Conventions 2nd ed ISBN 9789041161352
Published September 2017
Kluwer Law International
The Impact of Tax Treaties and EU Law on Group Taxation Regimes ISBN 9789041169051
Published August 2016
Kluwer Law International
Corporate Tax Base in the Light of IAS/IFRS and EU Directive 2013/34: A Comparative Approach ISBN 9789041167453
Published July 2016
Kluwer Law International
Tax Treaty Override ISBN 9789041154064
Published April 2014
Kluwer Law International
Fixed Establishments in European VAT ISBN 9789041145543
Published August 2013
Kluwer Law International
CCCTB: Common Consolidated Corporate Tax Base - Selected Issues (EUCOTAX 35)
Edited by: Dennis Weber
ISBN 9789041138729
Published May 2012
Kluwer Law International
Intermediation of Insurance & Financial Services in European VAT ISBN 9789041137326
Published August 2011
Kluwer Law International
From Marks & Spencer to X Holding: The Future of Cross-Border Group Taxation ISBN 9789041133991
Published August 2011
Kluwer Law International
Fiscal Sovereignty of the Member States in an Internal Market: Past and Future ISBN 9789041134035
Published December 2010
Kluwer Law International
Europe-China Tax Treaties ISBN 9789041132161
Published June 2010
Kluwer Law International
Taxation of Ucits: Austria Germany the Netherlands and the Uk ISBN 9789041128393
Published October 2009
Kluwer Law International
Integration Approaches to Group Taxation in European Internal Market ISBN 9789041127792
Published October 2008
Kluwer Law International
Tax Compliance Costs for Companies in an Enlarged European Community ISBN 9789041126665
Published May 2008
Kluwer Law International
ECJ-Recent Developments in Direct Taxation ISBN 9789041125095
Published March 2006
Kluwer Law International
Tax Avoidance and EC Treaty Freedoms ISBN 9789041124029
Published December 2005
Kluwer Law International
Limitation on Benefits Clauses in Double Taxation Conventions ISBN 9789041123701
Published December 2005
Kluwer Law International
Out of print
WTO and Direct Taxation ISBN 9789041123718
Published May 2005
Kluwer Law International
Tax Competition and EU Law
Carlo PintoResearch Associate, Department of Law, University of Amsterdam, Netherlands
ISBN 9789041199133
Published May 2003
Kluwer Law International
Settlement of Disputes in Tax Treaty Law ISBN 9789041199041
Published September 2002
Kluwer Law International
Tax Treaty Interpretation
Edited by: Michael Lang
ISBN 9789041198570
Published June 2002
Kluwer Law International
The Impact of Community Law on Tax Treaties: Issues and Solutions ISBN 9789041198600
Published February 2002
Kluwer Law International
The Principle of Equality in European Taxation ISBN 9789041196934
Published October 1999
Kluwer Law International
The Compatibility of Anti-abuse Provisions in Tax Treaties with EC Law
ISBN 9789041196781
Published January 1999
Kluwer Law International