Taxation of the Sharing Economy in the European Union

Forthcoming, Cambridge Handbook of Law and Regulation of the Sharing Economy, Davidson, Infranca and Finck (eds.), CUP 2018

14 Pages Posted: 28 Dec 2017

Date Written: December 20, 2017

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

Suggested Citation

Pantazatou, Katerina, Taxation of the Sharing Economy in the European Union (December 20, 2017). Forthcoming, Cambridge Handbook of Law and Regulation of the Sharing Economy, Davidson, Infranca and Finck (eds.), CUP 2018 . Available at SSRN: https://ssrn.com/abstract=3091281 or http://dx.doi.org/10.2139/ssrn.3091281

Katerina Pantazatou (Contact Author)

Universite du Luxembourg ( email )

162a, avenue de la Faïencerie
Luxembourg-Limpertsberg, L-1511
Luxembourg

Here is the Coronavirus
related research on SSRN

Paper statistics

Downloads
296
Abstract Views
1,286
rank
110,381
PlumX Metrics