Online intermediation services electrónico the Italian case of Booking.com Hans-Martin Grambeck
By: Grambeck, Hans Martin
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Material type: 
ArticleSubject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | ECONOMÍA DIGITAL | SERVICIOS DIGITALES | TURISMO | SUJETO PASIVO | ITALIA | PAISES BAJOS
In:
International VAT Monitor 2022 (Volume 33), No. 3, p. 129-132Summary: Online booking platforms have become very important in the tourism sector. However, the VAT treatment of commissions earned by such booking platforms has still not been conclusively clarified as is shown by the Italian case of Booking.com NL. In this article, the author suggests that to avoid such conflicts between tax authorities and taxable persons it would be necessary that rules are fixed and harmonized across the European Union.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2022/3-3 (Browse shelf) | Available | IVM/2022/3-3 |
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Resumen.
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Online booking platforms have become very important in the tourism sector. However, the VAT treatment of commissions earned by such booking platforms has still not been conclusively clarified as is shown by the Italian case of Booking.com NL. In this article, the author suggests that to avoid such conflicts between tax authorities and taxable persons it would be necessary that rules are fixed and harmonized across the European Union.
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