‘Court of Justice of the European Union: Recent VAT Case Law 2024’: Conference in Vienna: In Which Direction Does the CJEU Go?

Publication: Scientific journalJournal article

Original languageEnglish
JournalEC Tax Review
Volume33
Issue number3
Publication statusAccepted/In press - 2024

Keywords

  • VAT,
  • substance over form
  • taxable persons
  • taxable transactions
  • input VAT deduction
  • tax neutrality
  • interpretation
  • jurisprudential reform
  • EGC
  • CJEU

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