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The ESS ERIC and VAT: Do the VAT Rules Foster Research and Innovation in the EU?

Papis-Almansa, Marta LU ; Westerström, Jerker and Senyk, Mariya LU (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:
author
; and
organization
publishing date
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}},
}