Download or read book E-platforms Providing Services in the Short-term Rental Accomodation Market : the Challenges for Taxation of These Services Under the EU VAT. written by M. Álvarez Suso and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In this article, the author analyses the VAT treatment of activities of certain e-platforms operating in the short-term rental accommodation market. He points out that Member States have different approaches regarding the qualification of the services supplied (both by the platform and by the underlying supplier). This has an impact on the place-of-supply rules, which may lead to cases of non-taxation or double taxation. For the correct application of the place-of-supply rules and the related issue of the liability to pay the tax, the question of the status of the recipient of the service also arises and there is no consensus among the EU Member States on how to deal with this.