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.
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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: