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If you are not paying, you are the product - Personal data and the concept of consideration under EU VAT

Rama, Jonna LU (2026) HARN60 20261
Department of Business Law
Abstract
This thesis examines whether, and under what conditions a user’s personal data or permission to collect and use such data can constitute consideration for a supply of services under EU VAT law. This issue arises in the context of data-driven digital platform business models, where the user is often granted access to digital services without monetary payment, while the platform collects, processes and monetises personal data through for instance advertising and service improvement.
The thesis applies a legal dogmatic method and focuses on the interpretation of the VAT Directive, CJEU case law, VAT Committee materials and relevant legal literature. Particular attention is given to Article 2(1)(c) of the VAT Directive, and the requirement... (More)
This thesis examines whether, and under what conditions a user’s personal data or permission to collect and use such data can constitute consideration for a supply of services under EU VAT law. This issue arises in the context of data-driven digital platform business models, where the user is often granted access to digital services without monetary payment, while the platform collects, processes and monetises personal data through for instance advertising and service improvement.
The thesis applies a legal dogmatic method and focuses on the interpretation of the VAT Directive, CJEU case law, VAT Committee materials and relevant legal literature. Particular attention is given to Article 2(1)(c) of the VAT Directive, and the requirement that a supply of services must be made “for consideration”. Since the consideration does not need to be monetary, the analysis examines whether personal data, permission to use personal data, or tolerance of data processing may constitute non-monetary consideration. The central criterion is the existence of a direct link between the service supplied by the platform and the user´s counter-performance.
The thesis concludes that personal data and the permission to use personal data may, in certain circumstances, constitute consideration. (Less)
Please use this url to cite or link to this publication:
author
Rama, Jonna LU
supervisor
organization
course
HARN60 20261
year
type
H1 - Master's Degree (One Year)
subject
keywords
Keywords: EU VAT, Digital Platforms, Consideration, Barter Transactions, Direct Link, Personal Data, AI Services.
language
English
id
9232246
date added to LUP
2026-06-09 11:12:20
date last changed
2026-06-17 09:29:07
@misc{9232246,
  abstract     = {{This thesis examines whether, and under what conditions a user’s personal data or permission to collect and use such data can constitute consideration for a supply of services under EU VAT law. This issue arises in the context of data-driven digital platform business models, where the user is often granted access to digital services without monetary payment, while the platform collects, processes and monetises personal data through for instance advertising and service improvement. 
The thesis applies a legal dogmatic method and focuses on the interpretation of the VAT Directive, CJEU case law, VAT Committee materials and relevant legal literature. Particular attention is given to Article 2(1)(c) of the VAT Directive, and the requirement that a supply of services must be made “for consideration”. Since the consideration does not need to be monetary, the analysis examines whether personal data, permission to use personal data, or tolerance of data processing may constitute non-monetary consideration. The central criterion is the existence of a direct link between the service supplied by the platform and the user´s counter-performance. 
The thesis concludes that personal data and the permission to use personal data may, in certain circumstances, constitute consideration.}},
  author       = {{Rama, Jonna}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{If you are not paying, you are the product - Personal data and the concept of consideration under EU VAT}},
  year         = {{2026}},
}