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

University essay from Lunds universitet/Institutionen för handelsrätt

Author: Dario Gorka Gomez Rivero; [2020]

Keywords: 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;

Abstract: 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'

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