The principle of fiscal neutrality and economic reality in EU VAT electrónico two peas in a pod? Kevin van Abswoude
By: Abswoude, Kevin van
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Material type: 
ArticleSubject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | NEUTRALIDAD | SITUACION ECONOMICA | UNION EUROPEA | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | JURISPRUDENCIA
In:
International VAT Monitor v. 33, n. 5, 2022, p. 211-216Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2022/5-4 (Browse shelf) | Available | IVM/2022/5-4 |
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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.
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