Tourism Law in Europe

9 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 a destination ‘on the way’ to a final destination – not having to drive to far away from the route of the final destination. In addition, car-pooling will normally not entail payment other than to cover the expenses. However, if there is some profit, this will be subject to tax, 42 and if the profit and car-pooling activity is of a nature that resemble a business activity, it has to be considered whether the owner is actually a sort of taxi. The mandatory insurance of the owner of the car will cover damages of the passengers. 5. Intermediaries 5.1. Organisers – legal concept The Package Travel Directive 43 contains definitions of organiser and retailer respectively. In accordance with article 3, no. 8 an “ organiser means a trader who combines and sells or offers for sale packages, either directly or through another trader or together with another trader, or the trader who transmits the traveller's data to another trader in accordance with point (b)(v) of point 2.” The concept of an organiser (normally in daily life referred to as a travel agency) must be perceived as an independent EU-law concept irrespectively of the contracts lex causae within the scope of the directive. When a traveller concludes a travel arrangement within the scope of the Package Travel Directive or another travel service outside the scope of the Package Travel Directive with an organiser, the organisers act in their own name and at their own risk and are therefore directly liable to the performance creditor in case of breach of contract. 44 This would also be the legal position under Danish law outside the Package Travel Directive. Danish law contains, besides “ pakkerejseloven ” 45 implementing the Package Travel Directive, no separate regulation comprising organisers. In case the contract between the 42 Den juridiske vejledning 2020-2, afsnit C. C. 1.1.3, Skatteforvaltningen. (The Legal Guide 2020-2, section C.C. 1.1.3., Tax Administration Authority). 43 DIRECTIVE (EU) 2015/2302 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 25 November 2015 on Package Travel and Linked Travel Arrangements, amending Regulation (EC) No 2006/2004 and Directive 2011/83/EU of the European Parliament and of the Council and repealing Council Directive 90/314/EEC. 44 See further about the Package Travel Directive at http://intranet.eshte.pt/collectivecommentary/: Collective Commentary about The New Package Travel Directive. 45 Lov 2017-12-26 nr. 1666 om pakkerejser og sammensatte rejsearrangementer (Law of Package Travel).