Economic reality in EU VAT Ad van Doesum, Frank Nellen
By: Doesum, Ad van
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Contributor(s): Nellen, Frank J.G.
Material type: 
ArticlePublisher: 2020Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | INTERPRETACION | PRINCIPIO DE SEGURIDAD JURÍDICA | UNION EUROPEA
In:
EC Tax Review v. 29, n. 9, October 2020, p. 213-226Summary: 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.
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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.
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