Platform economy database
Database of initiatives and court cases in the EU
Eurofound’s platform economy database provides information on 386 initiatives and court cases that exist or have been implemented in relation to activities in the platform economy. The database was last updated in February 2024 and provides metadata for each entry, such as geographical scope, year, type of initiative, actors involved, sector and companies concerned. Initiatives include legal instruments such as legislative changes or court decisions, as well as voluntary interventions undertaken by different stakeholders to address issues around platform work.
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The database currently contains 386 entries and was last updated in February 2024.
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EU 27
On 22 March 2021, the European Council has adopted new rules to strengthen administrative cooperation in the area of taxation and include sales through digital platforms. The new rules aim to address the issues caused by the increasing use of digital platforms, where income earned is likely to be unreported and thus the tax is unpaid. This is particularly the case for platforms operating across multiple countries.
Under the new rules, platforms are obliged to report the income earned by sellers on their platforms. Reporting only needs to take place in one Member State under this common EU taxation framework. Such information will be automatically exchanged between Member States, which will allow national tax authorities to detect income earned through digital platforms and determine the relevant tax obligations more easily.
The new rules will apply to platforms located both inside and outside the EU. The rules will enter into force by 1 January 2023.
The new rules also provide a framework for the competent authorities of two or more Member States to conduct joint audits. Member States shall apply the provisions from 2024 at the latest
The platform economy is one of those moving targets, which, despite receiving increasing media and policy attention, has proven difficult to regulate. Given the heterogeneity of employment relationships, business models, types of platform work and cross-border issues, this is not surprising.
Technological change is accelerating as the capacity of electronic devices to digitally store, process and communicate information expands. Digitalisation is transforming the EU economy and labour markets: nearly one-third of EU workplaces are categorised as highly digitalised. What are the implications of the digital revolution for employment and work?
The rapid rise of the platform economy has led to a marked transformation of European labour markets, and existing regulatory frameworks and voluntary initiatives have yet to catch up. While platform work offers opportunities for workers and employers and potentially contributes to innovation, economic growth and competitiveness in the EU, it has been criticised from the beginning because of the poor employment and working conditions often experienced by workers.
While 2020 may come to be seen as the year platform work gathered pace and started to go mainstream – thanks in large part to COVID-19 containment measures sparking an increase in food and grocery delivery – 2021 could be the year that regulation of platform work is set in motion.
