How to treat the ride-hailing company Uber for VAT puposes electrónico Lily Zechner
By: Zechner, Lily
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Material type: 
ArticlePublisher: 2019Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | TRANSPORTES URBANOS | SERVICIOS DIGITALES | COMERCIO ELECTRONICO | UNION EUROPEA
In:
International VAT Monitor v. 30, n. 6, November / December 2019, p. 261-265Summary: Current proceedings in the United Kingdom give cause to take a closer look at taxi hire company Uber and its treatment for VAT purposes. In December 2017, the Court of Justice of the European Union classified Uber's services as "services in the field of transport" and not merely "information society services". In this article, the author outlines how Uber is to be treated with regard to European VAT legislation
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2019/6-5 (Browse shelf) | Available | IVM/2019/6-5 |
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Disponible únicamente en formato electrónico.
Resumen.
Current proceedings in the United Kingdom give cause to take a closer look at taxi hire company Uber and its treatment for VAT purposes. In December 2017, the Court of Justice of the European Union classified Uber's services as "services in the field of transport" and not merely "information society services". In this article, the author outlines how Uber is to be treated with regard to European VAT legislation
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