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.
This section lists initiatives which seek to improve taxation practices in the platform economy.
11 records found
| Countries | Date | Title | Tags |
|---|---|---|---|
|
14 July 2023 | Trade union membership fees of up to PLN 300 tax deductible in Poland
Initiative | No platform work typology |
|
|
3 May 2023 | Danish tax authority rules Wolt must administer taxes for couriers
Initiative | On-location platform-determined routine work |
|
2 countries |
1 December 2022 | Automatic Exchange of Information on Traders on Online Platforms
Initiative | No platform work typology |
|
|
27 October 2021 | Regulations for Airbnb & Co
Initiative | No platform work typology |
|
|
9 August 2021 | French Law no. 2018-898 of 23 October 2018
Initiative | No platform work typology |
|
|
22 March 2021 | EU taxation rules to strengthen administrative cooperation and include sales through digital platforms
Initiative | No platform work typology |
|
|
1 February 2021 | Tax control on Airbnb in Hamburg, Germany
Initiative | On-location platform-determined routine work |
|
|
22 January 2021 | Loi De Croo (Belgie programmawet 2016021055)
Initiative | No platform work typology |
|
|
22 January 2021 | Italy: Decree 50/2017
Initiative | No platform work typology |
|
|
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22 January 2021 | Danish Government Sharing Economy Strategy
Initiative | No platform work typology |
|
|
12 January 2021 | New blow to the model of delivery cyclists: Social Security wins its biggest macro-judgment against Deliveroo
Court ruling | On-location platform-determined routine work |
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.
