The Double Layer Test versus the VAT Neutrality Principle
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http://hdl.handle.net/10045/141106
Title: | The Double Layer Test versus the VAT Neutrality Principle |
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Authors: | Sánchez Sánchez, Ángel |
Research Group/s: | Fiscalidad Empresarial, Territorial y Fraude Fiscal (FISCALET) | Recursos Hídricos y Desarrollo Sostenible |
Center, Department or Service: | Universidad de Alicante. Departamento de Análisis Económico Aplicado |
Keywords: | VAT | Double layer test | Intra-EU transfer of services | Cross-border transactions | Equal treatment principle | VAT deon | VAT refund | VAT neutrality principle |
Issue Date: | 2024 |
Publisher: | Kluwer Law International |
Citation: | Intertax. 2024, 52(2): 139-153. https://doi.org/10.54648/taxi2024020 |
Abstract: | With the Morgan Stanley judgment, the Court of Justice of the European Union (CJEU) established what is known as the double requirement (or double layer test) in order to exercise the right to deduct VAT in cases of cross-border transactions carried out by taxable persons. In this work, the author examines this test and its possible incompatibilities with a number of fundamental VAT principles through different cross-border transaction scenarios. The analysis elucidates problems that may arise, and proposals are advanced to address them. These solutions involve eliminating the double requirement or, alternatively, implementing an intra-Community transfer for services regime that is equivalent to that which already exists for goods. |
URI: | http://hdl.handle.net/10045/141106 |
ISSN: | 0165-2826 | 1875-8347 (Online) |
DOI: | 10.54648/taxi2024020 |
Language: | eng |
Type: | info:eu-repo/semantics/article |
Rights: | © 2024 Kluwer Law International. Reprinted from Intertax. 2024, 52(2) with permission of Kluwer Law International. |
Peer Review: | si |
Publisher version: | https://doi.org/10.54648/taxi2024020 |
Appears in Collections: | INV - Recursos Hídricos y Desarrollo Sostenible - Artículos de Revistas INV - FISCALET - Artículos de Revistas |
Files in This Item:
File | Description | Size | Format | |
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Sanchez-Sanchez_2024_Intertax.pdf | Embargo 6 meses (acceso abierto: 1 ag. 2024) | 518,75 kB | Adobe PDF | Open Request a copy |
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