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EU Regulation 2016/679: the age of consent and possible VAT consequences when accessing information society services
Örebro University, School of Law, Psychology and Social Work.ORCID iD: 0000-0002-3044-4214
2018 (English)In: Skattenytt, ISSN 0346-1254, Vol. 68, no 3, p. 90-107Article in journal (Refereed) Published
Abstract [en]

This contribution examines the new EU Regulation 2016/679 on the protection of personal data, which entered into force May 24 2016, in the light of its possible effects on the EU VAT system. The Regulation establishes an age threshold for consensus when accessing an information society service.

This rather broad category encompasses among others streaming services such as Spotify or Netflix, social media platforms such as Facebook or Instagram, auction platforms such as eBay, and online video games. Many of these platforms allow individual users to set up exchanges through microtransactions and support flourishing parallel micro-economies. The Regulation explicitly requires parental consent only for minors under the age of 16, unless different positive norms exist at the national level in the Member State, and sets a hard lower limit at 13.

The article discusses the scenarios opened by the Regulation in respect to minors and digital marketplaces, paying specific attention to consideration, the profile of taxable persons, and the VAT consequences thereof; to the interplay between the Regulation, VAT, and the EU Charter of Fundamental Rights; and to what, if any, parts of the EU framework that triggers VAT liability are in any way impacted by the new rules.

Place, publisher, year, edition, pages
Uppsala, Sweden: Skattenytt förlags AB , 2018. Vol. 68, no 3, p. 90-107
Keywords [en]
GDPR, EU law, EU VAT
National Category
Law and Society
Research subject
Financial Law
Identifiers
URN: urn:nbn:se:oru:diva-70738OAI: oai:DiVA.org:oru-70738DiVA, id: diva2:1270691
Available from: 2018-12-14 Created: 2018-12-14 Last updated: 2019-01-15Bibliographically approved

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Trenta, Cristina

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CiteExportLink to record
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Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf