Analysis reveals the importance of economic function in VAT intermediation decisions, clarifying legal criteria in the EU.
In this Column, the author analyses the General Court of the European Union’s decision in Versãofast. In the author’s view this decision provides some clarity by refocusing the analysis on the actual economic function of the services (intermediation services) supplied rather than on formal criteria.
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Erwan Loquet (2026) studied this question.
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