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excluded platform operator

Concept · EU Directive on Administrative Cooperation (DAC7) for Digital Platforms · Draft
URI
https://iri.suomi.fi/terminology/dac7/concept-22

Terms

  • Preferred term, Draft
  • Preferred term, Draft
Definition
  • alustaoperaattori, joka vahvistaa ennakolta ja vuosittain Verohallinnolle, että kyseisen alustan koko liiketoimintamalli on sellainen, ettei sillä ole raportoitavia myyjiä
  • a platform operator which has demonstrated upfront and on an annual basis to the satisfaction of the competent authority of the Member State that the platform’s entire business model is such that it does not have reportable sellers

Additional technical information

Organization
  • Finnish Tax Administration
Created at
Modified at
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