Abswoude, Kevin van
The principle of fiscal neutrality and economic reality in EU VAT two peas in a pod? electrónico / Kevin van Abswoude
Resumen.
The notion of economic reality is gradually increasing in importance in the ECJ’s case law. Given the considerable overlap with the principle of fiscal neutrality, in this article, the author analyses their relationship. According to the author, economic reality and the principle of fiscal neutrality are two sides of the same coin.
IMPUESTO SOBRE EL VALOR AÑADIDO
NEUTRALIDAD
SITUACION ECONOMICA
UNION EUROPEA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
JURISPRUDENCIA
International VAT Monitor 0925-0832 v. 33, n. 5, 2022, p. 211-216
The principle of fiscal neutrality and economic reality in EU VAT two peas in a pod? electrónico / Kevin van Abswoude
Resumen.
The notion of economic reality is gradually increasing in importance in the ECJ’s case law. Given the considerable overlap with the principle of fiscal neutrality, in this article, the author analyses their relationship. According to the author, economic reality and the principle of fiscal neutrality are two sides of the same coin.
IMPUESTO SOBRE EL VALOR AÑADIDO
NEUTRALIDAD
SITUACION ECONOMICA
UNION EUROPEA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
JURISPRUDENCIA
International VAT Monitor 0925-0832 v. 33, n. 5, 2022, p. 211-216