The Resource Economic reality in EU VAT

Economic reality in EU VAT

Label
Economic reality in EU VAT
Title
Economic reality in EU VAT
Creator
Subject
Language
eng
Summary
In this article, the authors analyse the notion of 'economic reality' in EU VAT and how it is applied by the European Court of Justice in its case law. The purpose is to clarify the concept of economic reality, to establish how it affects the taxation of transactions, and to what extent it should affect that taxation when taking into account the principle of legal certainty
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 29 (2020), no. 5 ; p. 213-226
http://library.link/vocab/creatorName
  • Doesum, A.J. van
  • Nellen, F.J.G
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • ECJ case law
  • EU tax law
  • abuse of law
  • fiscal neutrality
Label
Economic reality in EU VAT
Publication

Library Locations

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