The Resource How to treat the ride-hailing company Uber for VAT puposes

How to treat the ride-hailing company Uber for VAT puposes

Label
How to treat the ride-hailing company Uber for VAT puposes
Title
How to treat the ride-hailing company Uber for VAT puposes
Creator
Subject
Language
  • eng
  • eng
Summary
Current proceedings in the United Kingdom give cause to take a closer look at taxi hire company Uber and its treatment for VAT purposes. In December 2017, the Court of Justice of the European Union classified Uber's services as "services in the field of transport" and not merely "information society services". In this article, the author outlines how Uber is to be treated with regard to European VAT legislation
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 30 (2019), no. 6 ; p. 261-265
http://library.link/vocab/creatorName
Zechner, L
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • ECJ case law
  • taxable person
  • services
  • place of supply (VAT)
  • VAT exemption
  • SME
  • reduced rate
Label
How to treat the ride-hailing company Uber for VAT puposes
Instantiates
Publication
Note
20191219
Other control number
ivm_2019_06_uk_1.html
Label
How to treat the ride-hailing company Uber for VAT puposes
Publication
Note
20191219
Other control number
ivm_2019_06_uk_1.html

Library Locations

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      52.3736660 4.9336932
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