Intermediation for VAT Purposes: Substance over Labels

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.

Authors

Publication Details

Journal
International VAT Monitor
Published
2026-02-23
DOI
https://doi.org/10.59403/12shsrv
Primary Topic
Taxation and Legal Issues
Type
article
Field-Weighted Citation Impact
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article

Intermediation for VAT Purposes: Substance over Labels

Erwan Loquet
International VAT Monitor
Taxation and Legal Issues
article

Intermediation for VAT Purposes: Substance over Labels

Erwan Loquet
article en

Abstract

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.

International VAT MonitorVol. 37(2)
Peace, Justice and strong institutions
Openalex Percentile: Top 48%
Taxation and Legal Issues
DOISourceOpenAlex
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