The Hierarchy Between Intermediaries in EU VAT

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.