In particular (and next to other princioples), the notion of “Neutrality principle’is useful upon discussions in VAT audits. The principle has been referred to in many ECJ cases as well.
Neutrality: Taxation should seek to be neutral and equitable between forms of electronic commerce and between conventional and electronic forms of
commerce. Business decisions should be motivated by economic rather than tax considerations. Taxpayers in similar situations carrying out similar
transactions should be subject to similar levels of taxation
Source OECD
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