The scope of the EU VAT Directive: Transactions carried out via Video Sharing Websites
Video Sharing Websites constitute a rather peculiar situation. On one hand, they are considered as part of what the Commission perceives as online sharing economy: users are eligible to derive income from monetizing their audiovisual content. On the other hand, their business model is reminiscent of what is described as “free -economy”: access to the audiovisual content is prima facie provided wit