European VAT and the sharing economy:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
Alphen aan den Rijn
Wolters Kluwer
[2019]
|
| Schriftenreihe: | EUCOTAX series on European taxation
Volume 65 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Literaturangaben |
| Beschreibung: | xxiv, 413 Seiten Illustrationen |
| ISBN: | 9789403514352 |
Internformat
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Datensatz im Suchindex
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Table of Contents About the Author xiii List of Abbreviations xv List of Figures xix List of Tables xxi Acknowledgements xxiii I Introduction and Background Part 1 Chapter 1 Introduction §1.01 Prelude and Subject of the Research §1.02 VAT/GST Systems and EU VAT §1.03 Setting the Scene: Traditional Versus Platform Business Model §1.04 Purpose and Scope of the Research §1.05 Methodology §1.06 (De) limitations §1.07 Outline 3 3 5 8 14 15 16 18 Chapter 2 The Sharing Economy §2.01 Introduction §2.02 The Sharing Economy and the Six Sharing Pillars §2.03 Main Drivers of Sharing Economy Business Models §2.04 Economic Actors in the Sharing Economy §2.05 Types of Sharing Economy Businesses §2.06 Types of Sharing Economy Transactions §2.07 ‘Sharing’ but for a Fee: Airbnb and Uber vii 21 21 23 26 27 28 28 29
Table of Contents §2.08 [A] [B] The [A] [B] Airbnb: The Hotel Chain That Does Not Own a Single Property Uber: A Worldwide Taxi Fleet at the Push of a Button Other Side of ‘Sharing’: HomeExchange and BlaBlaCar HomeExchange: Bartering Has Never Been So Cool BlaBlaCar: The Added Value of Sharing the Costs of a Journey 29 34 39 39 43 Part II Legal Principles 49 Chapter 3 Principles for Assessing the Sharing Economy under EU VAT §3.01 Introduction §3.02 Tax, EU and VAT Law Principles §3.03 A Framework of Principles as an Evaluation Model §3.04 Equality §3.05 Neutrality §3.06 Simplicity §3.07 Flexibility §3.08 Proportionality 51 51 53 58 60 62 65 68 70 Part III Selected European VAT Propositions 73 Chapter 4 Taxable Persons §4.01 Introduction §4.02 Economic Activity [A] Economic [B] Market Participation [C] On a Continuing Basis [D] Acting as Such §4.03 Independently §4.04 Individual Suppliers:Between Contractual Fiction and Economic Reality §4.05 Registration Thresholds and the Special Scheme for SMEs §4.06 Chapter Conclusionsand Recommendations for Improvement [A] Main Findings [B] Recommendations 75 75 78 79 82 84 89 93 96 102 106 106 109 Chapter 5 Taxable Transactions §5.01 Introduction §5.02 Supplies of Goods and Supplies of Services §5.03 For Consideration §5.04 Direct Link Between Service and Consideration viii 115 115 117 120 125
Table of Contents §5.05 §5.06 Barter Transactions Chapter Conclusionsand Recommendations for Improvement [A] Main Findings [B] Recommendations 131 137 137 141 Chapter 6 Composite Supplies §6.01 Introduction §6.02 The CJEU’s Doctrine on Composite Supplies [A] The Main Rule: Splitting [B] The First Exception: A Single Supply from an Economic Point of View [C] The Second Exception: The Ancillary Principle §6.03 Alternative Approaches to Composite Supplies [A] Two-Step and Preliminary Transactions [B] Two Suppliers for a Single Composite Supply [C] Multiple Suppliers: The Need to Reconstruct the Supply Chain §6.04 All the Chickens Come Home to Roost: Lebara §6.05 Chapter Conclusions and Recommendations for Improvement [A] Main Findings [B] Recommendations 147 147 149 151 151 154 159 159 166 170 179 187 187 192 Chapter 7 Place of Supply §7.01 Introduction §7.02 Place of Supply of Services §7.03 Default Rule for B2B Transactions §7.04 Default Rule for B2C Transactions Services Connected with Immovable Property §7.05 [A] Relevant Definitions and Rules [B] Sufficient Connection with Immovable Property [C] Leasing or Letting of Immovable Property [D] Services Connected with Immovable Property in the Sharing Economy [1] Underlying Services in the Sharing Economy [2] Particular Cases: ‘Experiences’ on Airbnb [3] Platform Services in the Sharing Economy §7.06 Passenger Transport Services [A] Relevant Definitions and Rules [B] Passenger Transport Services in the Sharing Economy [1] Underlying Services in the Sharing Economy [2] Platform Services in the Sharing Economy §7.07
Electronically Supplied Services [A] Relevant Definitions and Rules [B] Minimal Human Intervention їх 199 199 203 206 208 209 209 212 213 216 216 217 220 225 225 227 227 228 230 230 232
Table of Contents [C] §7.08 §7.09 §7.10 Electronically Supplied Services in the Sharing Economy [1] Underlying Services in the Sharing Economy [2] Platform Services in the Sharing Economy Use and Enjoyment Rule Services by Intermediaries [A] Types of Intermediaries under EU VAT [B] Disclosed Agents [C] Undisclosed Agents [D] Intermediary Services in the Sharing Economy Chapter Conclusions and Recommendations for Improvement [A] Main Findings [B] Recommendations 235 235 236 242 245 245 246 249 252 254 254 260 Chapter 8 Liability for Collection and Remittance of VAT §8.01 Introduction §8.02 Main Liability Regimes under EU VAT §8.03 Liability Regimes for Intermediaries andPlatforms under EU VAT [A] Historical Overview of Liability Regimes for Intermediaries [B] Liability Regimes for Intermediaries and Platforms [C] Liability Regimes for Undisclosed Agents [D] Digital Platforms as Undisclosed Agents [E] Sharing Economy Platforms as Undisclosed Agents §8.04 A New Liability Regime for SharingEconomy Platforms [A] A New Liability Regime: Which Platforms? [B] A New Liability Regime: Which Transactions? [C] A New Liability Regime: Which Relationship Between Individual Suppliers and Platforms? [D] Alternative Liability Regimes for Sharing Economy Platforms §8.05 Chapter Conclusions and Recommendationsfor Improvement [A] Main Findings [B] Recommendations 273 273 277 282 282 284 286 291 293 298 298 301 303 306 311 311 315 Part IV Summary and Conclusions 321 Chapter 9 Main Findings, Recommendations and Overall Conclusions §9.01 Introduction §9.02 Main Findings [A] Taxable Persons [B]
Taxable Transactions [C] Composite Supplies [D] Place of Supply [E] Liability for Collection and Remittance of VAT x 323 323 324 325 326 328 330 332
Table of Contents §9.03 §9.04 Recommendations [A] Taxable Persons [B] Taxable Transactions [C] Composite Supplies [D] Place of Supply [E] Liability for Collection and Remittance of VAT Overall Conclusions 334 334 336 337 338 339 342 Bibliography 345 Table of Cases 367 Table of Legislation 375 Index 379 xi |
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| spelling | Beretta, Giorgio Verfasser aut European VAT and the sharing economy Giorgio Beretta Alphen aan den Rijn Wolters Kluwer [2019] © 2019 xxiv, 413 Seiten Illustrationen txt rdacontent n rdamedia nc rdacarrier EUCOTAX series on European taxation Volume 65 Literaturangaben Dissertation LIUC University, Italy 2018 Europäische Union (DE-588)5098525-5 gnd rswk-swf Mitgliedsstaaten (DE-588)4170174-4 gnd rswk-swf Sharing Economy (DE-588)1068893915 gnd rswk-swf Umsatzsteuer (DE-588)4038416-0 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Europäische Union (DE-588)5098525-5 b Mitgliedsstaaten (DE-588)4170174-4 s Sharing Economy (DE-588)1068893915 s Umsatzsteuer (DE-588)4038416-0 s DE-604 Erscheint auch als Online-Ausgabe, e-Book 978-94-035-1442-0 Erscheint auch als Online-Ausgabe, web-PDF 978-94-035-1445-1 EUCOTAX series on European taxation Volume 65 (DE-604)BV012505903 65 Digitalisierung UB Bamberg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=031708400&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Beretta, Giorgio European VAT and the sharing economy EUCOTAX series on European taxation Europäische Union (DE-588)5098525-5 gnd Mitgliedsstaaten (DE-588)4170174-4 gnd Sharing Economy (DE-588)1068893915 gnd Umsatzsteuer (DE-588)4038416-0 gnd |
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| title | European VAT and the sharing economy |
| title_auth | European VAT and the sharing economy |
| title_exact_search | European VAT and the sharing economy |
| title_full | European VAT and the sharing economy Giorgio Beretta |
| title_fullStr | European VAT and the sharing economy Giorgio Beretta |
| title_full_unstemmed | European VAT and the sharing economy Giorgio Beretta |
| title_short | European VAT and the sharing economy |
| title_sort | european vat and the sharing economy |
| topic | Europäische Union (DE-588)5098525-5 gnd Mitgliedsstaaten (DE-588)4170174-4 gnd Sharing Economy (DE-588)1068893915 gnd Umsatzsteuer (DE-588)4038416-0 gnd |
| topic_facet | Europäische Union Mitgliedsstaaten Sharing Economy Umsatzsteuer Hochschulschrift |
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