Court ban on Uber in Slovakia
In February 2018, the District Court in Bratislava ruled that Uber Slovakia had to cease operations after a series of protests by taxi drivers against unfair competition posed by the …
Platform economy database
Database of initiatives and court cases in the EU
Eurofound’s platform economy database provides information on 393 initiatives and court cases that exist or have been implemented in relation to activities in the platform economy. The database was last updated in August 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 393 entries and was last updated in August 2024.
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In 2018, the Ministry of Finance in Slovakia introduced an amendment to the Income Tax Act which seeks to ensure that digital business activities are taxed in the country.
The amendment requires platform businesses to register a permanent establishment in Slovakia. In order for platforms to do so, the definition of permanent establishment was altered: regular services of mediating transport and accommodation (even performed through a digital platform) are considered as activities carried on through a permanent place in the territory of Slovakia and thus, lead to the creation of a permanent establishment. As a consequence, the income of such an establishment becomes subject to taxation. In case a foreign platform business does not register such a permanent establishment and the tax registration obligation is not fulfilled, the payments for mediation services are subject to a withholding tax.
In February 2018, the District Court in Bratislava ruled that Uber Slovakia had to cease operations after a series of protests by taxi drivers against unfair competition posed by the …