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Economic Reality in EU VAT

Economic Reality in EU VAT In this article, the authors analyse the notion of ‘economic reality’ in EU VAT and how it is applied by the CJEU 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png EC Tax Review Kluwer Law International

Economic Reality in EU VAT

EC Tax Review , Volume 29 (5): 14 – Oct 1, 2020

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Publisher
Kluwer Law International
Copyright
Copyright © 2020 Kluwer Law International BV, The Netherlands
ISSN
0928-2750
Publisher site
See Article on Publisher Site

Abstract

In this article, the authors analyse the notion of ‘economic reality’ in EU VAT and how it is applied by the CJEU 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.

Journal

EC Tax ReviewKluwer Law International

Published: Oct 1, 2020

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