Short Term Rental Platforms as Deemed Suppliers in the EU VAT System is popular PDF and ePub book, written by Emilia Teresa Sroka in 2024-09-19, it is a fantastic choice for those who relish reading online the Law genre. Let's immerse ourselves in this engaging Law book by exploring the summary and details provided below. Remember, Short Term Rental Platforms as Deemed Suppliers in the EU VAT System can be Read Online from any device for your convenience.
Short Term Rental Platforms as Deemed Suppliers in the EU VAT System Book PDF Summary
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.
Detail Book of Short Term Rental Platforms as Deemed Suppliers in the EU VAT System PDF
- Author : Emilia Teresa Sroka
- Release : 19 September 2024
- Publisher : Kluwer Law International B.V.
- ISBN : 9789403543185
- Genre : Law
- Total Page : 354 pages
- Language : English
- PDF File Size : 7,8 Mb
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