Sökning: "peer-providers"

Hittade 1 uppsats innehållade ordet peer-providers.

  1. 1. The intrinsic direct link of economic activities and Carpooling: The Administrative Court of the Region of Madrid vs Carpool peer-providers

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Dario Gorka Gomez Rivero; [2020]
    Nyckelord :Tax; tax law; Indirect; Indirect tax; peer-providers; BlaBlaCar; Madrid; Case-law; EU; VAT; VAT Directive; sharing economy; collaborative economy; direct link; continuing-basis; economic activities; taxable persons; Law and Political Science;

    Sammanfattning : This investigation focuses on the case law affecting carpool activities in Spain carried out by peer-providers in the collaborative economy, analysing the procedure and the ruling set by the Spanish administrative court affecting, in particular, the users of the carpool platform known as 'BlaBlaCar'.... LÄS MER