Dutch Appeals Court Deems Uber Drivers Entrepreneurs

The European Parliament is exploring new EU own resources that would tax online gambling, speculative real estate investment, and large companies through a turnover based CORE contribution. While politically appealing, the proposals highlight deep institutional constraints, including the need for unanimity, subsidiarity limits particularly for gambling, and unresolved sourcing questions for digitally delivered activity. Academic analysis raised serious concerns that the CORE mechanism could produce multiple counting within corporate groups and impose liabilities disconnected from profitability, creating neutrality and legal classification problems. The debate reflects a familiar EU tax pattern in which ambitious revenue ideas move ahead of the legal, administrative, and enforcement framework needed to sustain them.