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

van Abswoude, Kevin LU (2022) HARN60 20221
Department of Business Law
Abstract
Economic reality constitutes a fundamental criterion for the application of the common VAT system. Although its reference by the CJEU has increased over the past decades, significant legal uncertainty does still exist regarding its origin, legal status, functioning and terminology. Van Doesum and Nellen have identified two functions of economic reality. In this regard, its benchmark of VAT reality appears to share similarities with the principle of fiscal neutrality, particularly its legal and systematic component. Therefore, this research aims to identify to what extent economic reality might be (in)comparable to the principle of fiscal neutrality in EU VAT.
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author
van Abswoude, Kevin LU
supervisor
organization
course
HARN60 20221
year
type
H1 - Master's Degree (One Year)
subject
keywords
Economic reality, fiscal neutrality, VAT, EU, principle, VAT reality, abuse of law, legal certainty, CJEU, legal neutrality, system neutrality, external neutrality, commercial reality, economic and commercial reality, actual economic situation, real economic situation, economic approach
language
English
additional info
This research is conducted as a master thesis for the programme in European and International Tax Law at Lund University.
id
9083240
date added to LUP
2022-06-10 15:26:20
date last changed
2022-06-10 15:26:20
@misc{9083240,
  abstract     = {{Economic reality constitutes a fundamental criterion for the application of the common VAT system. Although its reference by the CJEU has increased over the past decades, significant legal uncertainty does still exist regarding its origin, legal status, functioning and terminology. Van Doesum and Nellen have identified two functions of economic reality. In this regard, its benchmark of VAT reality appears to share similarities with the principle of fiscal neutrality, particularly its legal and systematic component. Therefore, this research aims to identify to what extent economic reality might be (in)comparable to the principle of fiscal neutrality in EU VAT.}},
  author       = {{van Abswoude, Kevin}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{The Principle of Fiscal Neutrality and Economic Reality in EU VAT: Two Peas in a Pod?}},
  year         = {{2022}},
}