Economic reality in EU VAT

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Abstract

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.
Original languageEnglish
Pages (from-to)213-226
Number of pages14
JournalEc Tax Review
Volume29
Issue number5
Publication statusPublished - 2020

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