The Resource Abuse of EU VAT law

Abuse of EU VAT law

Label
Abuse of EU VAT law
Title
Abuse of EU VAT law
Creator
Subject
Language
eng
Summary
In 2006, the Court of Justice of the European Union (ECJ) extended the doctrine of abuse of law to the area of VAT. The doctrine has the effect that, under specific circumstances, the tax authorities must ignore artificial transactions carried out in the framework of VAT-saving schemes. In this article, the author discusses the concepts of "tax advantage" and "tax advantages contrary to the purpose of VAT law". The author concludes that there is a certain tension between, on the one hand, the principle of abuse of law and, on the other hand, the EU principle of legal certainty and the freedom for businesses to structure their activities so as to limit their tax liabilities
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 22 (2011),
http://library.link/vocab/creatorName
Swinkels, J.J.P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • abuse of law
  • VAT
  • ECJ case law
Label
Abuse of EU VAT law
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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