Holding complexity: analysing the CJEU's VAT case law as a network

M. Knops, M.G.H. Schaper

Research output: Contribution to journalArticleAcademicpeer-review


In this article, we explore the case law of the court of justice of the european union on value added tax using network analysis. We carry out a case study on the collection of rulings dealing with the vat treatment of holding companies and economic activities. We construct a case-to-case network and we identify the most important cases of this topic-specific collection of vat cases. We make a contribution to knowledge by showing how the construction of a paragraph-to-paragraph network and the application of a community detection algorithm effectively assist in identifying core judicial rules in the cjeu's case law.
Original languageEnglish
Pages (from-to)141-165
Number of pages25
JournalWorld Journal of VAT/GST Law
Issue number3
Publication statusPublished - 1 Jan 2014

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