- The article analyzes the General Court of the European Union’s decision in Versãofast.
- The decision emphasizes assessing the actual economic function of intermediation services for VAT purposes.
- The author argues that substance should take precedence over formal labels in determining VAT treatment.
Source: ibfd.org
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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