Short Term Rental Platforms As Deemed Suppliers In The Eu Vat System
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Short Term Rental Platforms As Deemed Suppliers In The Eu Vat System
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Author : Emilia Teresa Sroka
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2024-09-19
Short Term Rental Platforms As Deemed Suppliers In The Eu Vat System written by Emilia Teresa Sroka and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-09-19 with Law categories.
Although much has been written and discussed about value-added tax (VAT) as an important source of public revenue in the EU, to date, the complex issue of the VAT liability of intermediaries operating in the digital realm remains underexplored. This book is the first to provide an in-depth examination of the VAT qualification of short-term rental platforms and their associated regulatory challenges, and also analyse and compare three deemed supplier models – intermediators of electronic services, e-commerce, and accommodation services – within the EU VAT system. The author details all the essential topics arising from the platform economy’s impact on the short-term rental sector and VAT collection challenges, including the following: existing VAT regulations relevant to the accommodation sector; online hosts as VAT taxable persons; classification of services provided by platforms; platforms as undisclosed agents; application of Article 28 of the VAT Directive to short-term rental platforms; the role of intermediaries in the VAT collection; the concept of the deemed supplier and its role in the EU VAT system. By describing the deemed supplier solution on the example of transactions through short-term rental platforms, the book facilitates compliance and strategic planning for platform operators, tax practitioners, and other professionals dealing with VAT in the EU. It will also prove advantageous in the development of effective VAT policies and regulations, ultimately contributing to improved tax collection and economic efficiency.
Short Term Rental Platforms As Deemed Suppliers In The Eu Vat System
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Author : Emilia Teresa Sroka
language : en
Publisher:
Release Date : 2024
Short Term Rental Platforms As Deemed Suppliers In The Eu Vat System written by Emilia Teresa Sroka and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024 with categories.
Are Uniformity And Legal Certainty In Eu Tariff Classification Really Two Sides Of The Same Coin
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Author : Emma van Doornik
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2025-03-25
Are Uniformity And Legal Certainty In Eu Tariff Classification Really Two Sides Of The Same Coin written by Emma van Doornik and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-03-25 with Law categories.
Goods imported to any EU Member State are subject to tariff rates determined by a multilayered classification sys-tem that challenges both uniformity and legal certainty in the EU. The thorough research undertaken in the book – the first incisive, in-depth treatment of EU tariff classification – uncovers situations where the application of the rules prioritizes uniformity at the expense of legal certainty and proposes viable measures that can be undertaken to mitigate and/or effectively remedy the consequences of this imbalance in the EU. Aspects of EU tariff classification such as the following are discussed: the problematic nature of the EU’s Binding Tariff Information (BTI) system; financial interests of the EU, Member States, and traders in tariff classification; difficulty of tariff classification due to the abundance of sources; role of the CJEU in uniform tariff classification; grounds for the revocation of a BTI; post-clearance recovery of duties; right of access to court in case of tariff classification disputes; and potential establishment of an EU tariff classification Appeal Body. The author clearly describes potential improvements to EU tariff classification measures and procedures that could effectively remedy infringements of legal certainty and at the same time could increase uniformity. Of value to practitioners and policymakers in tax law and customs law, as well as to academics in those fields, the book’s comprehensive description of the layered structure of tariff classification and its extensive discussion of taxpayers’ rights in EU customs law will greatly assist in presenting customs-related cases before national and EU courts with awareness of the legal remedies available. Customs officials will benefit from its thorough guidance on EU tariff classification practices and the BTI system.
International Vat Gst Guidelines
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Author : Collectif
language : en
Publisher: OECD
Release Date : 2017-04-12
International Vat Gst Guidelines written by Collectif and has been published by OECD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-04-12 with Business & Economics categories.
Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the completion of the International VAT/GST Guidelines in 2016, more than twice as many as 25 years before. As VAT continued to spread across the world, international trade in goods and services has also expanded rapidly in an increasingly globalised economy. One consequence of these developments has been the greater interaction between VAT systems, along with growing risks of double taxation and unintended non-taxation in the absence of international VAT co-ordination. The International VAT/GST Guidelines now present a set of internationally agreed standards and recommended approaches to address the issues that arise from the uncoordinated application of national VAT systems in the context of international trade. They focus in particular on trade in services and intangibles, which poses increasingly important challenges for the design and operation of VAT systems worldwide. They notably include the recommended principles and mechanisms to address the challenges for the collection of VAT on cross-border sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project). These Guidelines were adopted as a Recommendation by the Council of the OECD in September 2016.
Social Law 4 0
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Author : Ulrich Becker
language : en
Publisher:
Release Date : 2021-01-08
Social Law 4 0 written by Ulrich Becker and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-01-08 with categories.
Digitalisation and the changing world of work are calling into question the standard employment model as a basis for social security systems. Whilst a growing number of publications deal with the consequences for industrial relations and labour law, social law is still being left out of most research projects on digital work. This book aims at widening the perspective. It concentrates on the two most important questions in the context of social protection in a digitalised world, namely access to social protection systems and their future financing, putting emphasis on platform work. It gives an overview of different national approaches to these questions, it analyses the respective solutions in a comparative manner, and it puts them into a transnational context. By bringing together case studies from Belgium, Italy, the United Kingdom, the Netherlands, Denmark, Sweden, Spain, France and Estonia and addressing the specific reform challenges for EU standard setting, EU coordination and the relation to tax law, the book provides new insights on what a "Social Law 4.0" should look like.
Social Housing In Europe
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Author : Kathleen Scanlon
language : en
Publisher: John Wiley & Sons
Release Date : 2014-04-21
Social Housing In Europe written by Kathleen Scanlon and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-04-21 with Business & Economics categories.
All countries aim to improve housing conditions for their citizens but many have been forced by the financial crisis to reduce government expenditure. Social housing is at the crux of this tension. Policy-makers, practitioners and academics want to know how other systems work and are looking for something written in clear English, where there is a depth of understanding of the literature in other languages and direct contributions from country experts across the continent. Social Housing in Europe combines a comparative overview of European social housing written by scholars with in-depth chapters written by international housing experts. The countries covered include Austria, Denmark, England, France, Germany, Hungary, Ireland, The Netherlands and Sweden, with a further chapter devoted to CEE countries other than Hungary. The book provides an up-to-date international comparison of social housing policy and practice. It offers an analysis of how the social housing system currently works in each country, supported by relevant statistics. It identifies European trends in the sector, and opportunities for innovation and improvement. These country-specific chapters are accompanied by topical thematic chapters dealing with subjects such as the role of social housing in urban regeneration, the privatisation of social housing, financing models, and the impact of European Union state aid regulations on the definitions and financing of social housing.
Health At A Glance Europe 2020 State Of Health In The Eu Cycle
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2020-11-19
Health At A Glance Europe 2020 State Of Health In The Eu Cycle written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-11-19 with categories.
The 2020 edition of Health at a Glance: Europe focuses on the impact of the COVID‐19 crisis. Chapter 1 provides an initial assessment of the resilience of European health systems to the COVID-19 pandemic and their ability to contain and respond to the worst pandemic in the past century.
Staging The New Berlin
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Author : Claire Colomb
language : en
Publisher: Routledge
Release Date : 2013-06-17
Staging The New Berlin written by Claire Colomb and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-06-17 with Architecture categories.
This book explores the politics of place marketing and the process of ‘urban reinvention’ in Berlin between 1989 and 2011. In the context of the dramatic socio-economic restructuring processes, changes in urban governance and physical transformation of the city following the Fall of the Wall, the ‘new’ Berlin was not only being built physically, but staged for visitors and Berliners and marketed to the world through events and image campaigns which featured the iconic architecture of large-scale urban redevelopment sites. Public-private partnerships were set up specifically to market the ‘new Berlin’ to potential investors, tourists, Germans and the Berliners themselves. The book analyzes the images of the city and the narrative of urban change, which were produced over two decades. In the 1990s three key sites were turned into icons of the ‘new Berlin’: the new Postdamer Platz, the new government quarter, and the redeveloped historical core of the Friedrichstadt. Eventually, the entire inner city was ‘staged’ through a series of events which turned construction sites into tourist attractions. New sites and spaces gradually became part of the 2000s place marketing imagery and narrative, as urban leaders sought to promote the ‘creative city’. By combining urban political economy and cultural approaches from the disciplines of urban politics, geography, sociology and planning, the book contributes to a better understanding of the interplay between the symbolic ‘politics of representation’ through place marketing and the politics of urban development and place making in contemporary urban governance.
The Transformation Of The European Financial System
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Author : Vitor Gaspar
language : en
Publisher:
Release Date : 2003-01-01
The Transformation Of The European Financial System written by Vitor Gaspar and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-01-01 with Banks and banking categories.
The Second Economic Adjustment Programme For Greece
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Author :
language : en
Publisher:
Release Date : 2012
The Second Economic Adjustment Programme For Greece written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Economic assistance categories.
Recoge: 1. Introduction - 2. Macroeconomic and financial developments - 3. Programme implementation - 4. Debt sustainability analysis and programme financing.