Revisiting the Commissionaire Fiction in EU VAT Law: Cause, Effect and the Role of Identical Supplies

The author in this article examines the existing differing views on the application of the commissionaire fiction under EU VAT law, specifically whether identical supplies are a cause or effect of the fiction. The author argues that identical supplies should be seen as a consequence of applying the commissionaire fiction, not a condition for it, and emphasizes that the commissionaire fiction should apply regardless of any additional elements added by the commissionaire.