Taxation of the Sharing Economy in the European Union

2017 ◽  
Author(s):  
Katerina Pantazatou
2019 ◽  
Vol 11 (11) ◽  
pp. 3004 ◽  
Author(s):  
Silvia Battino ◽  
Salvatore Lampreu

Depopulation is a problem felt in many regions of the European Union, mainly affecting inland and rural areas. In many cases, these areas are characterized by economic, social, and infrastructural marginalization. Their rehabilitation is desirable in view of a better balance of social and infrastructural management. This said, there are no proven solutions for depopulation that can be applied to all territories in the same way. On the contrary, if we examine progress in the fields of ITC and digitization, we can gather interesting suggestions on how to deal with this issue. This essay intends to analyze these aspects and to examine ways to strengthen, through programs and instruments of the sharing economy, the competitiveness and potential attraction of geographical areas considered marginal and that risk demographic collapse.


2017 ◽  
Vol 62 (4) ◽  
pp. 737-751 ◽  
Author(s):  
Tadashi Shiraishi

The prohibition of exploitative abuse has attracted increasing attention in recent years, activated by many modern issues, also involving intellectual property rights. This article takes a bird’s-eye view of the policy distance between the United States, a core supporter of nonintervention, and the European Union, a core supporter of modest intervention. The article also examines the response of Japanese law, which includes the prevention of abuse of a superior bargaining position, a functional equivalent to the prohibition of exploitative abuse in this context. The provision against abuses of a superior bargaining position in Japan has been recently enforced in the context of private lawsuits as well. Such a holistic research framework will enable us to explore the potential responses of competition law to the challenges raised by data protection, the sharing economy, and other modern issues.


Author(s):  
Marina A. Petruzzi ◽  
Áurea Rodrigues ◽  
Michelle Moraes ◽  
Antonia Correia

In the period 2008-2018, the positive variation of tourism industry receipts was higher than the worldwide GDP growth (UNWTO, 2019a). In 2018, the European Union was the region with the highest total tourist receipts, while France and Italy were amongst the top six tourism earners in the world (UNWTO, 2019a). In the case of France, “consumer foodservice accelerated its digitalisation in 2018, which allowed for improved customer experiences and/or production optimisation. Whilst operators widely innovated in terms of digital tools to consolidate or gain share, digital usage varies significantly between channels” (Euromonitor International, 2019a: 45). The mentioned adaptation is not only related to the use of new technologies, but to the experience itself. In the Italian market, for example, “consumers are also showing themselves to be increasingly willing to try new products, ingredients and flavours” (Euromonitor International, 2019b: 33). Cross-cultural empirical studies confirm that novelty-change is a fundamental dimension inherent to innovation in food products (Guerrero et al., 2009). Another important aspect for travellers’ food experiences is surprise, which was related to the simplicity, complexity and genuineness of these moments (Goolaup, Solér & Nunkoo, 2018). In recent years, the number of innovative tourism experiences in terms of sharing economy initiatives has increased (WEF, 2019). Amongst the factors that influenced the growth of sharing economy after 2007 were the reduction of consumer trust in corporations and the purchasing power of consumers (European Union, 2013). In this context, some activities emerged and became key sectors in this area, such as home and car-sharing (Sigala, 2015), which is expected to present a revenue variation from USD 15 billion to USD 335 billion in the period 2014-2025 (UNWTO, 2019b). Concerning meal-sharing platforms, they are considered a potential market, which is currently underdeveloped (UNWTO, 2019b). Conceptually, the sharing economy can be defined as “individuals offering their underutilized assets to others using digital platforms” (Bakker & Twining-Ward, 2018: 13). Thus, amid the aspects that differentiate sharing economy practices from traditional markets are the digital technologies that are used to match consumers and sellers, as well as the word of mouth reviews (Schor, 2014; WEF, 2017). Furthermore, the sharing economy is used to be related to eco-friendly initiatives, like the circular economy (OECD, 2019).


2019 ◽  
Vol 5 (1) ◽  
pp. 40-53
Author(s):  
Nuno Cunha Rodrigues

The paper distinguishes between sharing economy and collaborative economy, focusing on the legal framework of collaborative platforms (such as Uber or Airbnb) according to EU law. Case-law from the Court of Justice of the European Union (CJEU) and the position of the European Commission are analyzed in this regard. It is concluded that there is no harmonization, within the European Union, of the legal regime applicable to certain collaborative platforms. As such, specific regulation of collaborative platforms has followed different paths within the Member States.


2019 ◽  
Vol 5 (1) ◽  
pp. 54-67
Author(s):  
Patrícia Fragoso Martins

This article deals with the judgments of the Court of Justice of the European Union on the Uber cases, highlighting some implications of those judgments in the fields of competition and regulation. Uber is widely referred to as the paramount example of sharing economy. With this background, there has been intense debate on the need for a new regulatory framework and on the avenues left open by competition law. Although not addressing said issues directly, by considering Uber a carriage company, and not merely an electronic platform, the Court of Justice has contributed to “thicken the plot” on both these fronts.


2021 ◽  
Vol 22 (2) ◽  
Author(s):  
Martina Jelínková ◽  

The article deals with the issue of choosing an appropriate degree of regulation of the sharing economy and its impact on public opinion. Arguments for and against the legislative regulation of sharing are discussed, both in terms of foreign experience and the situation within the Czech Republic in relation to the rules of the European Union. Results of the primary research are presented, the aim of which was to find out how the current state of legal regulation of the sharing economy in the Czech Republic is reflected in the perception of the Czech public. The results of the research clearly show that the public perceives the current legal regulation of the sharing economy as insufficient, which undermines public confidence in it. URL: https://vsas.fvs.upjs.sk/


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