Questioning the Proportionality of the ViDA Rules on the Platform Economy: Are We Veering off Course?

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In this article the authors critically analyse the ViDA proposal’s implications for platform sellers in the passenger transport and short-term accommodation sectors. The proposed rules for platforms aim to create a level playing field by addressing VAT inequality and ambiguity surrounding taxation rules for these sectors. However, the authors argue that the proposed deemed supplier regime goes further than necessary in achieving its intended purposes. The authors propose further discussions and refinements to ensure that the new rules are proportionate and simultaneously promote a harmonized VAT system across the European Union.