The scope of the EU VAT Directive: Transactions carried out via Video Sharing Websites
(2017) HARN60 20171Department of Business Law
- Abstract
- Video Sharing Websites constitute a rather peculiar situation. On one hand, they are considered as part of what the Commission perceives as online sharing economy: users are eligible to derive income from monetizing their audiovisual content. On the other hand, their business model is reminiscent of what is described as “free -economy”: access to the audiovisual content is prima facie provided without any monetary consideration. While the Commission has published guidelines, in an effort to map the potential issues regarding the VAT Treatment of persons who conduct activities via sharing economy online platforms, its assessment focalized more on “digitalized” traditional activities. This inquiry is dedicated to raising the issues... (More)
- Video Sharing Websites constitute a rather peculiar situation. On one hand, they are considered as part of what the Commission perceives as online sharing economy: users are eligible to derive income from monetizing their audiovisual content. On the other hand, their business model is reminiscent of what is described as “free -economy”: access to the audiovisual content is prima facie provided without any monetary consideration. While the Commission has published guidelines, in an effort to map the potential issues regarding the VAT Treatment of persons who conduct activities via sharing economy online platforms, its assessment focalized more on “digitalized” traditional activities. This inquiry is dedicated to raising the issues concerning the qualification as “supplies of goods or services for consideration”, of activities carried out via Video Sharing Websites, and of their provider as “taxable person”, for the purposes of EU VAT, in the light of the EU VAT Directive and the CJEU’s interpretation of these concepts (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/8911374
- author
- Charalampidis, Christos LU
- supervisor
-
- Oskar Henkow LU
- organization
- course
- HARN60 20171
- year
- 2017
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Tax Law International and European Tax Law EU VAT Directive Supply for consideration Taxable Person Video Sharing Websites Sharing Economy Youtube Concepts
- language
- English
- id
- 8911374
- date added to LUP
- 2017-06-14 13:20:26
- date last changed
- 2017-06-14 13:20:26
@misc{8911374, abstract = {{Video Sharing Websites constitute a rather peculiar situation. On one hand, they are considered as part of what the Commission perceives as online sharing economy: users are eligible to derive income from monetizing their audiovisual content. On the other hand, their business model is reminiscent of what is described as “free -economy”: access to the audiovisual content is prima facie provided without any monetary consideration. While the Commission has published guidelines, in an effort to map the potential issues regarding the VAT Treatment of persons who conduct activities via sharing economy online platforms, its assessment focalized more on “digitalized” traditional activities. This inquiry is dedicated to raising the issues concerning the qualification as “supplies of goods or services for consideration”, of activities carried out via Video Sharing Websites, and of their provider as “taxable person”, for the purposes of EU VAT, in the light of the EU VAT Directive and the CJEU’s interpretation of these concepts}}, author = {{Charalampidis, Christos}}, language = {{eng}}, note = {{Student Paper}}, title = {{The scope of the EU VAT Directive: Transactions carried out via Video Sharing Websites}}, year = {{2017}}, }