The Resource E-platforms providing services in the short-term rental accomodation market : the challenges for taxation of these services under the EU VAT

E-platforms providing services in the short-term rental accomodation market : the challenges for taxation of these services under the EU VAT

Label
E-platforms providing services in the short-term rental accomodation market : the challenges for taxation of these services under the EU VAT
Title
E-platforms providing services in the short-term rental accomodation market : the challenges for taxation of these services under the EU VAT
Creator
Subject
Language
eng
Summary
In this article, the author analyses the VAT treatment of activities of certain e-platforms operating in the short-term rental accommodation market. He points out that Member States have different approaches regarding the qualification of the services supplied (both by the platform and by the underlying supplier). This has an impact on the place-of-supply rules, which may lead to cases of non-taxation or double taxation. For the correct application of the place-of-supply rules and the related issue of the liability to pay the tax, the question of the status of the recipient of the service also arises and there is no consensus among the EU Member States on how to deal with this
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 31 (2020), no. 1 ; p. 8-15
http://library.link/vocab/creatorName
Álvarez Suso, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • digital economy
  • electronic services
  • intermediary
  • internet
  • ECJ case law
  • VAT Committee (EU)
  • immovable property
  • tax liability
Label
E-platforms providing services in the short-term rental accomodation market : the challenges for taxation of these services under the EU VAT
Instantiates
Publication
Label
E-platforms providing services in the short-term rental accomodation market : the challenges for taxation of these services under the EU VAT
Publication

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