ViDA Pillar 2: Platform Economy: VAT Treatment of the Sharing Economy
e-Presentation by Marie Lamensch
Year: 2023
Topic
Speaker
Marie Lamensch, Professor of Taxation, UCLouvain; Member of the VAT Expert Group of the European Commission.
Filmed at ERA's Annual Conference on European VAT Law, Trier/Online, 23 - 24 November 2023.
Certified Version eligible for CPD points
This version requires you to view the full e-presentation and to
take a short quiz at the end. A certificate can then be issued entitling
you to CPD points in selected jurisdictions.
If you would like to claim a certificate please send your request to elearning@era.int.
Area of Law: Tax Law
Language: English
Article-no.: 123P76
Price: 20,00 EUR
Topic
In her e-presentation, Professor Marie Lamensch discusses pillar 2 of the European Commission’s ‘VAT in the Digital Age proposal’ (ViDA) which extends the scope of the VAT rules to the platform economy and here, more specifically, to sharing economy platforms providing short term accommodation rental or passenger transport. She briefly refers to the background of the proposal and then provides a thorough analysis of the different measures foreseen in the proposal to achieve the intended modernisation of the VAT regulatory framework.
Speaker
Marie Lamensch, Professor of Taxation, UCLouvain; Member of the VAT Expert Group of the European Commission.Package
- Video presentation
- Audio podcast version
- Duration: 37 minutes
- Links to all relevant sources of law
- Access for 12 months after purchase
- Includes standard version and certified version eligible for CPD points
Filmed at ERA's Annual Conference on European VAT Law, Trier/Online, 23 - 24 November 2023.
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Certified Version eligible for CPD points
This version requires you to view the full e-presentation and to
take a short quiz at the end. A certificate can then be issued entitling
you to CPD points in selected jurisdictions.If you would like to claim a certificate please send your request to elearning@era.int.
Area of Law: Tax Law
Language: English
Article-no.: 123P76
Price: 20,00 EUR
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