134 TOURISM LAW IN EUROPE operating in Denmark (from October 2014 to April 2017), some of their drivers were fined for so-called pirate taxis35 and, furthermore, most Uber drivers were also caught not paying taxes36 and receiving social benefits while earning money driving for Uber37. As a passenger, you are covered by the mandatory insurance on the car. 4.2. Car rental A person can legally rent out his car occasionally against (taxable) payment, but if it can be regarded as a business activity, there are certain requirements that have to be met. These requirements are essentially the same in many countries and will simply be listed here. The car has to be registered38, the owner has to make sure that the renter can legally drive the car39 and there has to be a contract between the parties with certain specific information40. For the renter, an important requirement is that the car must be insured in a way that also protects the renter41. Normally, the mandatory insurance covers damages other than the damages that the driver or owner might incur. 4.3. Car-pooling With the emergence of platforms arranging car-pooling and thereby extending the old phenomenon of “driving together”, it becomes necessary to legally define this concept. In the Eastern Regional Court case U.2017.796.Ø, it was clearly stated that driving for Uber could not be defined as car-pooling. The distinction from taxi driving is primarily that in car-pooling, the driver and the passenger(s) have to be going to the same destination, or to a destination “on 35 See for example case U.2018.3745.H from the Supreme Court – The driver was fined for not meeting the requirements of a taxi driver as well as the requirements for the car. The same was the case in case U.2020.232/2.Ø and case U.2017.796.Ø. 36 Rapport vedrørende kontrol af Uber-chauffører, Indkomstårene 2014 og 2015, Skatteudvalget 2017-18S, Alm.del endeligt svar på spørgsmål 345. (Report on control of Uber-drivers, year 2014-1015, The Tax Committee 2017-18, final answer to question 345). 37 https://fagbladet3f.dk/artikel/millionregning-til-uber-chauffoerer-socialt-bedrageri. 38 Bekendtgørelse 2013-05-02 nr. 463 om udlejning af motorkøretøjer uden fører, § 2 (Declaration on Letting of Motordriven Vehicles without a driver (with later changes)). 39 Bekendtgørelse 2013-05-02 nr. 463 om udlejning af motorkøretøjer uden fører, § 4, stk. 2 (Declaration on Letting of Motor Driven Vehicles without a driver (with later changes)). 40 Bekendtgørelse 2013-05-02 nr. 463 om udlejning af motorkøretøjer uden fører, § 5 (Declaration on Letting of Motor Driven Vehicles without a driver (with later changes)). 41 Bekendtgørelse 2013-05-02 nr. 463 om udlejning af motorkøretøjer uden fører, § 13 (Declaration on Letting of Motor Driven Vehicles without a driver (with later changes)).
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