In this paper, Frank Nellen and Ad van Doesum 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.
Source: papers.ssrn.com
Latest Posts in "European Union"
- ECON Urges Reform of EU Financial Services VAT Exemption and Clarification of Emerging Services
- AG Kokott Clarifies VAT Impact of Transfer Pricing Adjustments in Stellantis Portugal Case
- VAT on Asset Transfers Between Spouses’ Separate Businesses: Recent Legal Developments and Tax Implications
- 2026 Intrastat Thresholds: EU Member State Reporting Limits for Arrivals and Dispatches
- How to Use OSS VAT for EU E-commerce When Shipping from a Dutch Warehouse
