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.
e-Presentation | November 2023 | Learning time: 37 minutes
e-Presentation by Marie Lamensch, Professor of Taxation, UCLouvain; Member of the VAT Expert Group of the European Commission.