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 language | English |
|---|---|
| Pages (from-to) | 213-226 |
| Number of pages | 14 |
| Journal | Ec Tax Review |
| Volume | 29 |
| Issue number | 5 |
| Publication status | Published - 2020 |
Keywords
- Economic reality
- EU VAT
- CJEU
- case law
- judicial interpretation
- abuse of law
- legal certainty
- objective character
- fiscal classification
- neutrality