The ESS ERIC and VAT: Do the VAT Rules Foster Research and Innovation in the EU?
(2021) p.193-224- Abstract
- On 19 August 2015 the European Spallation Source (ESS) was approved by the European Commission as a European Research Infrastructure Consortium (ERIC). The purpose of the contribution is to answer the question about actual VAT treatment of transactions in which ESS is engaged and to make a conclusion whether the current rules contribute to the free movement of knowledge in Europe, also called a "fifth freedom in Europe".
Please use this url to cite or link to this publication:
https://lup.lub.lu.se/record/61e3bb3a-75b6-40c1-a43c-c670c72e3bc9
- author
- Papis-Almansa, Marta LU ; Westerström, Jerker and Senyk, Mariya LU
- organization
- publishing date
- 2021
- type
- Chapter in Book/Report/Conference proceeding
- publication status
- published
- subject
- keywords
- ERIC, ESS, VAT, EU law, EU-rätt
- host publication
- Big Science and the Law
- editor
- Maunsbach, Ulf and Hilling, Axel
- pages
- 193 - 224
- publisher
- Ex Tuto Publishing
- ISBN
- 978-87-420-0036-6
- language
- English
- LU publication?
- yes
- id
- 61e3bb3a-75b6-40c1-a43c-c670c72e3bc9
- date added to LUP
- 2021-09-09 09:31:25
- date last changed
- 2022-11-17 14:04:05
@inbook{61e3bb3a-75b6-40c1-a43c-c670c72e3bc9, abstract = {{On 19 August 2015 the European Spallation Source (ESS) was approved by the European Commission as a European Research Infrastructure Consortium (ERIC). The purpose of the contribution is to answer the question about actual VAT treatment of transactions in which ESS is engaged and to make a conclusion whether the current rules contribute to the free movement of knowledge in Europe, also called a "fifth freedom in Europe".}}, author = {{Papis-Almansa, Marta and Westerström, Jerker and Senyk, Mariya}}, booktitle = {{Big Science and the Law}}, editor = {{Maunsbach, Ulf and Hilling, Axel}}, isbn = {{978-87-420-0036-6}}, keywords = {{ERIC; ESS; VAT; EU law; EU-rätt}}, language = {{eng}}, pages = {{193--224}}, publisher = {{Ex Tuto Publishing}}, title = {{The ESS ERIC and VAT: Do the VAT Rules Foster Research and Innovation in the EU?}}, year = {{2021}}, }