Dataset Direct Download Service (WFS): Carpooling areas in the Grand East

Carpooling consists of the common use of a motor vehicle by several people. Since the creation of the automobile it has always been practiced intuitively (e.g. hitchhiking). It is the subject of a strict definition by the Transport Code, which lays down two cumulative conditions: 1- The journey must be part of a journey by the driver on his own account. If the latter does not seek to travel but only to transport third parties, it is not a practice that meets the definition of carpooling. 2- Financial exchanges between passengers and the driver are limited to cost-sharing; such costs may include fuel, possible tolls and, if the passengers and the driver have been linked by a platform, the platform’s commission. In those circumstances, the sharing of costs is not subject to VAT, does not constitute income, and the driver is not obliged to contribute for the driving hours he carries out.