The idea of economic growth and local development based on the arts and culture takes a solid root in the Central Europe. Cultural and creative industries are now often perceived as tools that can not only enliven vacant and underutilized infrastructures but also generate jobs and retain inhabitants in, until recently, unattractive localities.   

In early June, the European Commission issued guidelines on how to regulate the functioning of sharing economy platforms on the EU internal market. Is it possible to create a single horizontal definition of the phenomenon? In what aspects is the regulatory approach of the V4 countries different from the other EU member states? And what are the tax risks associated with the diffusion of such platforms?