Work

The Hierarchy Between Intermediaries in EU VAT

Year: 2025

Type: article

Abstract: The goal of this contribution is twofold. First, this research seeks to distil and categorize the different types of intermediaries from positive EU VAT law and the interpretation thereof by the Court of Justice of the European Union (CJEU). In doing so, this contribution distinguishes four types of intermediaries: resellers, commissionaires, platforms, and agents. The conditions for commissionaires and platforms are subject to a closer examination. Second, this contribution explores the hierarchy between the four types of intermediaries. Building on this hierarchical framework, this research proposes a specific order to test for intermediaries. Additionally, this contribution creates a fallback method, identifying which type of intermediary may serve as an alternative when certain conditions remain unfulfilled.

Source: EC Tax Review

DOI: 10.54648/ecta2025029

Authors: Kevin van Abswoude, Ad van Doesum, Herman van Kesteren

Language: English

Topic: Taxation and Legal Issues

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W4413273018

FWCI:

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Related to: 10