ViDA Pillar 2: Platform Economy: VAT Treatment of the Sharing Economy

• Jurisdiction: European Union
• Year: 2024

Speaker

Prof. Dr. Marie Lamensch is a distinguished figure in the field of tax law, with a rich background spanning academia and legal practice. Holding a Master’s Degree in Law from the Université Libre de Bruxelles, as well as LL.M. and PhD Degrees from the Vrije Universiteit Brussel, Lamensch's expertise is widely recognized. She began her career as a lawyer in Belgium and Luxembourg before transitioning into a full-time academic role, where she engages in doctoral and post-doctoral research, teaching, and program management.

Lamensch has authored over 70 works, including numerous articles featured in esteemed tax journals and book chapters. Her research encompasses a wide array of tax law topics, notably EU-China relations, VAT compliance, corporate tax fraud, and financial transaction taxation. Widely sought-after as a speaker and trainer, she regularly participates in international events, conferences, and workshops, addressing audiences from academia, public institutions, and private enterprises alike.

Beyond her academic pursuits, Lamensch serves on expert groups for institutions like the European Commission, OECD, and UN, and holds roles such as Technical Editor of the International VAT Monitor and evaluator for the Belgian Fonds National de la Recherche Scientifique (FNRS). Additionally, she is recognized with prestigious awards such as the 2015 Maurice Lauré Prize and the 2012 TEI Award for her contributions to European and International Tax Law. Lamensch's dedication to scholarship and practice underscores her pivotal role in shaping contemporary tax discourse.

Topic

The presentation discusses the need for VAT reform in the platform economy, particularly focusing on short-term accommodation rental and passenger transport services. It highlights the lack of clarity in the current VAT Directive regarding supplies made by individuals or small enterprises through platforms, leading to competition distortions. Proposed amendments aim to address this issue by introducing regulations for platforms that collect funds and distribute them to payees, requiring reporting obligations to the Central Electronic System of Payment Information.

The reform suggests...