The Resource Online intermediation services : the Italian case of Booking.com

Online intermediation services : the Italian case of Booking.com

Label
Online intermediation services : the Italian case of Booking.com
Title
Online intermediation services : the Italian case of Booking.com
Creator
Subject
Language
eng
Summary
Online booking platforms have become very important in the tourism sector. However, the VAT treatment of commissions earned by such booking platforms has still not been conclusively clarified as is shown by the Italian case of Booking.com NL. In this article, the author suggests that to avoid such conflicts between tax authorities and taxable persons it would be necessary that rules are fixed and harmonized across the European Union
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 33 (2022), no. 3 ; p. 129-132
http://library.link/vocab/creatorName
Grambeck, H-M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • platform economy
  • electronic services
  • tourism
  • case law
  • ECJ case law
Label
Online intermediation services : the Italian case of Booking.com
Instantiates
Publication
Label
Online intermediation services : the Italian case of Booking.com
Publication

Library Locations

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