What looks like a duck is a duck: economic purpose and legal reality in EU VAT law
Author: Van Doesum, Ad
Source: World Journal of VAT/GST Law, Volume 1, Number 2, December 2012 , pp. 202-204(3)
Publisher: Hart Publishing
Document Type: Regular Paper
Publication date: December 1, 2012
- The importance of VAT/GST in all the leading developing nations cannot be overestimated. The volume of case law and legislation pertaining to VAT has grown enormously in recent years, with a corresponding increase in interest in VAT among practising lawyers, policy-makers and academic commentators. It is therefore all the more surprising that hitherto VAT has not been the subject of the sustained attention that a Journal is able to provide. It is with this in mind that an international team of experts has assembled to provide a forum for the systematic analysis of current developments in VAT law. The Journal is intended to become the primary source of informed comment and analysis among European practitioners and scholars, and a vital source of information and discussion at the international level. It will be an essential resource for leading accountancy and law firms, scholars of VAT and tax law in Europe and worldwide, European institutions, national tax courts, and practising lawyers specialising in this area. The journal will consist of an editorial, articles (2-3 longer articles and 2-3 short articles), current developments, case reports, documentation and book reviews.
The World Journal of VAT/GST Law is a peer-reviewed journal. For information about the peer-review process and requests for evidence of peer-review please contact the General Editor or Hart Publishing.
The World Journal of VAT/GST Law is an online journal but printed copies are available upon request.
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