Economic Reality in EU VAT

被引：0

作者：

van Doesum, Ad ^{[1
,2
]}

Nellen, Frank ^{[3
]}

机构：

[1] Maastricht Univ, VAT Law, Maastricht, Netherlands

[2] PwCs Knowledge Ctr, Rotterdam, Netherlands

[3] Maastricht Univ, VAT & Customs Law, Maastricht, Netherlands

来源：

EC TAX REVIEW | 2020年 / 29卷 / 05期

关键词：

Economic reality; EU VAT; CJEU; case law; judicial interpretation; abuse of law; legal certainty; objective character; fiscal classification; neutrality;

D O I：

暂无

中图分类号：

D9 [法律]; DF [法律];

学科分类号：

0301 ;

摘要：

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.

引用

页码：213 / 226

页数：14

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