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 language | English |
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Pages (from-to) | 211-216 |
Number of pages | 6 |
Journal | International VAT Monitor |
Volume | 33 |
Issue number | 5 |
Publication status | Published - 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