Conférence : The legal and tax issues of the sharing economy

Grâce aux applications, blogs et sites internet, il est possible en quelques clics d’éviter la sous-utilisation d’un bien et donc un gâchis économique et environnemental. Plusieurs licornes françaises ont émergé en se fondant sur l’économie collaborative.

Comment le droit accompagne-t-il cette économie du partage ? Existe-t-il un régime juridique autonome ou a-t-on recours au droit commun du contrat et des contrats spéciaux ? Existe-t-il des mesures fiscales incitatives pour tendre vers des comportements plus vertueux ou est-il au contraire question de taxer ce nouveau secteur pour compléter des recettes fiscales à la peine ?

Ces questions se posent en France, en Suède et plus généralement en Europe.

Nos collègues de l’université de OREBRO en Suède, invités par le MASTER DROIT DU PATRIMOINE à l’Université de TOURS dans le cadre de l’alliance NEOLAIA, nous proposeront une conférence-discussion sur le droit et la fiscalité de l’économie du partage le mercredi 13 mars 2024 à 17h30 amphi F de la faculté de droit.

Giving, swapping, borrowing, renting or reselling: you've all heard of the sharing economy, because it has been reinvented by the digital revolution and promoted by the imperatives of the ecological transition.

Thanks to applications, blogs and websites, it's now possible, in just a few clicks, to avoid the under-use of an asset and, consequently, economic and environmental waste. Several French unicorns have emerged from the collaborative economy.

How does the law support this sharing economy? Is there an independent legal regime, or are ordinary contract law and special contracts applied? Are there tax incentives to encourage more virtuous behaviour or, on the contrary, is there talk of taxing this new sector to supplement flagging tax revenues?

These questions are being asked in France, Sweden and more generally in Europe.

Our colleagues from the University of OREBRO in Sweden, invited by the MASTER's degree DROIT DU PATRIMOINE at the University of Tours as part of the NEOLAIA alliance, will be holding a conference-discussion on the legal and tax issues of the sharing economy on Wednesday 13 March 2024 at 5.30pm in Amphi F of the Faculty of Law.

Translated with DeepL.com (free version)

INTERVENANTS

Eleonor KRISTOFFERSSON

Professor,

School of Behavioural, Social and Legal Sciences, Örebro University

Magnus KRISTOFFERSSON

Associate Professor,

School of Behavioural, Social and Legal Sciences, Örebro University

Joel BERG

Senior Lecturer, Doctor of Law

School of Behavioural, Social and Legal Sciences, Örebro University

Karin BLAD

Lecturer, Doctor of Law

School of Behavioural, Social and Legal Sciences, Örebro University