The Principle of Fiscal Neutrality and Economic Reality in EU VAT: Two Peas in a Pod?

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Abstract

The notion of economic reality is gradually increasing in importance in the ECJ’s case law. Given the considerable overlap with the principle of fiscal neutrality, in this article, the author analyses their relationship. According to the author, economic reality and the principle of fiscal neutrality are two sides of the same coin.
Original languageEnglish
Pages (from-to)211-216
Number of pages6
JournalInternational VAT Monitor
Volume33
Issue number5
Publication statusPublished - 30 Aug 2022

Keywords

  • Economic reality
  • fiscal neutrality
  • VAT
  • EU
  • principles
  • VAT reality
  • abuse of law
  • legal certainty
  • CJEU
  • ECJ
  • legal neutrality
  • system neutrality
  • external neutrality
  • commercial reality
  • economic and commercial reality
  • actual economic situation
  • real economic situation
  • economic approach

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