Advanced

How should peer-to-peer housing and transportation services provided via sharing economy platforms be treated under the VAT directive?

Pollak, Christina Maria LU (2018) HARN60 20181
Department of Business Law
Abstract
Over the last ten years, sharing economy has become very popular among European citizens. A tremendous transaction value is generated with peers providing their services through sharing economy platforms, such as Uber and Airbnb. Due to this, the line between service providers and service recipients has become blurred, which raises challenges to the treatment of those services under the VAT Directive.
The present research is examining specific questions arising from the application of the VAT Directive to peer provided services. The relevant provisions from the VAT Directive are discussed in detail and interpreted with the help of jurisprudence. This interpretation is then applied to five different sharing economy platforms in the... (More)
Over the last ten years, sharing economy has become very popular among European citizens. A tremendous transaction value is generated with peers providing their services through sharing economy platforms, such as Uber and Airbnb. Due to this, the line between service providers and service recipients has become blurred, which raises challenges to the treatment of those services under the VAT Directive.
The present research is examining specific questions arising from the application of the VAT Directive to peer provided services. The relevant provisions from the VAT Directive are discussed in detail and interpreted with the help of jurisprudence. This interpretation is then applied to five different sharing economy platforms in the transportation and accommodation sector. (Less)
Please use this url to cite or link to this publication:
author
Pollak, Christina Maria LU
supervisor
organization
course
HARN60 20181
year
type
H1 - Master's Degree (One Year)
subject
keywords
VAT Directive, Sharing Economy, Indirect Taxation
language
English
id
8943440
date added to LUP
2018-06-07 09:48:24
date last changed
2018-06-07 09:48:24
@misc{8943440,
  abstract     = {Over the last ten years, sharing economy has become very popular among European citizens. A tremendous transaction value is generated with peers providing their services through sharing economy platforms, such as Uber and Airbnb. Due to this, the line between service providers and service recipients has become blurred, which raises challenges to the treatment of those services under the VAT Directive.
The present research is examining specific questions arising from the application of the VAT Directive to peer provided services. The relevant provisions from the VAT Directive are discussed in detail and interpreted with the help of jurisprudence. This interpretation is then applied to five different sharing economy platforms in the transportation and accommodation sector.},
  author       = {Pollak, Christina Maria},
  keyword      = {VAT Directive,Sharing Economy,Indirect Taxation},
  language     = {eng},
  note         = {Student Paper},
  title        = {How should peer-to-peer housing and transportation services provided via sharing economy platforms be treated under the VAT directive?},
  year         = {2018},
}