Download This PaperEconomic Reality in EU VAT
EC Tax Review 2020/5
23 Pages Posted: 19 Aug 2020
Date Written: July 17, 2020
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.
Keywords: Economic Reality, EU VAT, CJEU, Case Law, Judicial Interpretation, Abuse of Law, Legal Certainty, Objective Character, Fiscal Classification, Neutrality
JEL Classification: K34
Suggested Citation: Suggested Citation
van Doesum, Ad and Nellen, Frank, Economic Reality in EU VAT (July 17, 2020). EC Tax Review 2020/5, Available at SSRN: https://ssrn.com/abstract=3654135 or http://dx.doi.org/10.2139/ssrn.3654135
Do you have negative results from your research you’d like to share?
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.