Fleet Taxi Services as a VAT and Income Tax

J 2026

Fleet Taxi Services as a VAT and Income Tax "Black Hole": Is a Memorandum with Platforms a New Instrument for Tax Administration?

CZUDEK, Damian a Jan ZUBÍK

Základní údaje

Originální název

Fleet Taxi Services as a VAT and Income Tax "Black Hole": Is a Memorandum with Platforms a New Instrument for Tax Administration?

Autoři

CZUDEK, Damian a Jan ZUBÍK

Vydání

Analysis and Studies CASP, Warsaw, Centre for Analyses and Studies of Taxation SGH, 2026, 2451-0475, Warsaw, 2026, 2451-0475

Další údaje

Jazyk

angličtina

Typ výsledku

Článek v odborném periodiku

Obor

50501 Law

Stát vydavatele

Polsko

Utajení

není předmětem státního či obchodního tajemství

Odkazy

URL

Označené pro přenos do RIV

Ano

Organizační jednotka

Právnická fakulta

Klíčová slova anglicky

ride-hailing; fleet model; tax evasion; VAT; soft law; DAC7; ViDA; GDPR; missing-trader fraud; deemed supplier

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 27. 8. 2026 10:36, Dr Mgr. Damian Czudek, Ph.D.

Anotace

V originále

This article analyses tax evasion in the Czech ride-hailing sector through the so-called fleet model, in which intermediary companies (fleet partners) between the platform (Uber, Bolt) and drivers serve to disperse VAT liability. The authors identify the structural causes of the failure of existing instruments (DAC7, the unreliable-VAT-payer mechanism, securing orders) and evaluate the October 2025 Memorandum on Cooperation between the Czech Tax Administration and Bolt as a soft-law instrument. The article also examines the limits on data sharing under the GDPR, drawing on the EUR 290 million fine imposed on Uber by the Dutch data protection authority. It maps the trajectory toward the ViDA package (2028–2030) and advances five de lege ferenda proposals. The authors argue that voluntary cooperation memoranda can serve as legitimate transitional instruments, bridging the gap until the ViDA deemed-supplier rule enters into force.

Citovat

CZUDEK, Damian a Jan ZUBÍK. Fleet Taxi Services as a VAT and Income Tax "Black Hole": Is a Memorandum with Platforms a New Instrument for Tax Administration? Analysis and Studies CASP, Warsaw, Centre for Analyses and Studies of Taxation SGH, 2026, 2451-0475. Warsaw, 2026, roč. 2026, 1(21), s. 59-72. ISSN 2451-0475.

@article{2586358,
   author = {Czudek, Damian and Zubík, Jan},
   article_location = {Warsaw},
   article_number = {1(21)},
   keywords = {ride-hailing; fleet model; tax evasion; VAT; soft law; DAC7; ViDA; GDPR; missing-trader fraud; deemed supplier},
   language = {eng},
   issn = {2451-0475},
   journal = {Analysis and Studies CASP, Warsaw, Centre for Analyses and Studies of Taxation SGH, 2026, 2451-0475},
   title = {Fleet Taxi Services as a VAT and Income Tax "Black Hole": Is a Memorandum with Platforms a New Instrument for Tax Administration?},
   url = {https://econjournals.sgh.waw.pl/ASCASP/article/view/5403/5349},
   volume = {2026},
   year = {2026}
}

TY  - JOUR
ID  - 2586358
AU  - Czudek, Damian - Zubík, Jan
PY  - 2026
TI  - Fleet Taxi Services as a VAT and Income Tax "Black Hole": Is a Memorandum with Platforms a New Instrument for Tax Administration?
JF  - Analysis and Studies CASP, Warsaw, Centre for Analyses and Studies of Taxation SGH, 2026, 2451-0475
VL  - 2026
IS  - 1(21)
SP  - 59-72
EP  - 59-72
SN  - 24510475
KW  - ride-hailing
KW  - fleet model
KW  - tax evasion
KW  - VAT
KW  - soft law
KW  - DAC7
KW  - ViDA
KW  - GDPR
KW  - missing-trader fraud
KW  - deemed supplier
UR  - https://econjournals.sgh.waw.pl/ASCASP/article/view/5403/5349
N2  - This article analyses tax evasion in the Czech ride-hailing sector through the so-called fleet model, in which intermediary companies (fleet partners) between the platform (Uber, Bolt) and drivers serve to disperse VAT liability. The authors identify the structural causes of the failure of existing instruments (DAC7, the unreliable-VAT-payer mechanism, securing orders) and evaluate the October 2025 Memorandum on Cooperation between the Czech Tax Administration and Bolt as a soft-law instrument. The article also examines the limits on data sharing under the GDPR, drawing on the EUR 290 million fine imposed on Uber by the Dutch data protection authority. It maps the trajectory toward the ViDA package (2028–2030) and advances five de lege ferenda proposals. The authors argue that voluntary cooperation memoranda can serve as legitimate transitional instruments, bridging the gap until the ViDA deemed-supplier rule enters into force.
ER  -

CZUDEK, Damian a Jan ZUBÍK. Fleet Taxi Services as a VAT and Income Tax ''Black Hole'': Is a Memorandum with Platforms a New Instrument for Tax Administration? \textit{Analysis and Studies CASP, Warsaw, Centre for Analyses and Studies of Taxation SGH, 2026, 2451-0475}. Warsaw, 2026, roč.~2026, 1(21), s.~59-72. ISSN~2451-0475.

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