Welmory: a recipe for VAT avoidance?

• Autores: Nebojsa Jovanovic, Madeleine Merkx
• Localización: EC tax review, ISSN 0928-2750, Vol. 24, Nº. 4, 2015, págs. 202-209
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • The judgment of the CJEU in the Welmory case attracts particular attention. This is due to the fact that the CJEU had to apply the concept of fixed establishment, which originated from the context of traditional economy, for the first time to the digital economy.

    In this article the authors discuss the more general considerations of the CJEU in respect of the scope and status of the VAT Implementing Regulation and the fixed establishment concepts described therein as well as the interpretation of the concept of fixed establishment in relation to the digital economy. The main question of the article is whether the CJEU with its judgment in the Welmory case proves to be able to deal with the VAT challenges of the digital economy or whether it is a recipe for VAT avoidance.