Taxation of the Sharing Economy in the European Union

Abstract

The chapter provides an overview of taxation in the EU and the taxation of the sharing economy in general. First, I turn to examine whether and if so, to what extent, secondary EU tax legislation applies in the sharing economy and how other areas of law, such as labour law, affect taxation. Following this, I briefly present some of the different initiatives of the Member States with regard to taxation of the sharing economy and the remaining challenges they face, including the potential applicability of state aid rules.

Keywords: taxation, sharing economy, gig economy, European Union

JEL Classification: K34