Doesum, Ad van
Economic reality in EU VAT / Ad van Doesum, Frank Nellen .-- , 2020
Resumen.
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.
IMPUESTO SOBRE EL VALOR AÑADIDO
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
INTERPRETACION
PRINCIPIO DE SEGURIDAD JURÍDICA
UNION EUROPEA
Nellen, Frank J.G.
EC Tax Review 0928-2750 [print]v. 29, n. 9, October 2020, p. 213-226
Economic reality in EU VAT / Ad van Doesum, Frank Nellen .-- , 2020
Resumen.
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.
IMPUESTO SOBRE EL VALOR AÑADIDO
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
INTERPRETACION
PRINCIPIO DE SEGURIDAD JURÍDICA
UNION EUROPEA
Nellen, Frank J.G.
EC Tax Review 0928-2750 [print]v. 29, n. 9, October 2020, p. 213-226