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999			_c150425 _d150425
003			ES-MaIEF
005			20250314134038.0
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040			_aES-MaIEF _bspa _cES-MaIEF
100			_aGeringer, Stefanie _968308
245	1	2	_aA change in the law or a guideline from the EU VAT Committee? _helectrónico _bevaluating soft law instruments for clarifying EU VAT Law through the lens of legitimacy _c Stefanie Geringer
520			_aIn addition to amendments to the European Union (EU) value added tax (VAT) statutory law and the case law of the Court of Justice of the European Union (CJEU), various types of soft law have increasingly been used in recent years to elucidate the essence of EU VAT provisions. These include the guidelines issued by the EU VAT Committee which is a body explicitly enshrined in the EU VAT Directive. This article is aimed at discussing the significance of the EU VAT Committee guidelines from a legitimacy perspective. It will be demonstrated that they do not correspond to the ideals of inclusive governance that have long been advocated at the Union level and thus generally show deficits in input legitimacy. Some recent examples relating to the amended special scheme for small- and medium-sized enterprises (SMEs) will be utilized to argue that the EU VAT Committee guidelines can only be considered to have a certain level of output legitimacy. They can thus be useful as a legal opinion that national authorities and courts should take into account when interpreting and applying EU VAT law. However, they must therefore comply with the mandate of the EU legislature enshrined in Article 398 paragraph 4 of the EU VAT Directive.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_948644 _aUNION EUROPEA
650		4	_941975 _aDERECHO COMUNITARIO EUROPEO
650		4	_947508 _aINTERPRETACION
650		4	_954061 _aPRINCIPIO DE LEGITIMIDAD
700	1		_aResende, Gustavo Weiss de _970231
773	0		_9173110 _oOP 2141/2024/3 _tIntertax _w(IEF)55619 _x 0165-2826 _g v.52, n. 3, 2024, p.239-252
942			_cRE