The Resource Welmory : a recipe for VAT avoidance?

Welmory : a recipe for VAT avoidance?

Welmory : a recipe for VAT avoidance?
Welmory : a recipe for VAT avoidance?
The judgment of the European Court of Justice (ECJ) in the Welmory case attracts particular attention. This is due to the fact that the ECJ had to apply the concept of fixed establishment, which originated from the context of traditional economy, for the first time to the digital economy. In this article the authors discuss the more general considerations of the ECJ in respect of the scope and status of the VAT Implementing Regulation and the fixed establishment concepts described therein as well as the interpretation of the concept of fixed establishment in relation to the digital economy. The main question of the article is whether the ECJ with its judgment in the Welmory case proves to be able to deal with the VAT challenges of the digital economy or whether it is a recipe for VAT avoidance
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 24 (2015),
  • Jovanovic, N
  • Merkx, M.M.W.D
Geographic coverage
  • European Union
  • Europe
Language note
  • ECJ case law
  • VAT
  • fixed establishment
  • digital economy
Welmory : a recipe for VAT avoidance?

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