Original scientific paper
https://doi.org/10.3935/zpfz.70.4.01
Intra-EU Cross-Border Platform Work: Hiding Issues of Undeclared Work
Jean-Philippe Lhernould
; Faculty of Law and Social Sciences, University of Poitiers, France
Abstract
The aim of this paper is to demonstrate that cross-border platform work raises specific issues with regard to undeclared work understood as income which is totally or partially declared in a country by the cross-border platform worker for the purpose and/or with the result of evading the law of another country. The complexity of EU regulations applying to cross-border situations and the lack of efficient information-sharing processes between countries enhance the risks of this form of undeclared work by platform workers both from the perspectives of social security law and of labour law. The question whether rules determining the social security legislation applicable under Regulation (EC) No 883/2004 are in line with rules on free movement of services is also discussed.
Keywords
cross-border platform work; undeclared work; Regulation 883/2004; Regulation (EC) No 593/2008; free movement of services
Hrčak ID:
244582
URI
Publication date:
28.9.2020.
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