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EU VAT in the Space Economy: Challenges and Normative Perspectives

Cláudia Dias Soares

International VAT Monitor2025https://doi.org/10.59403/3k54eq1article
ABDC B
Weight
0.37

Abstract

Orbital facilities currently fall outside existing VAT definitions of a fixed establishment, and international law prevents establishing territorial sovereignty in space. This creates jurisdictional challenges for VAT applicability. While registration cannot confer sovereignty, it may serve as a functional nexus, allowing Member States to assert limited fiscal oversight. A registration-based approach, consistent with international law, could help integrate space activities into the EU VAT framework and prevent regulatory gaps.

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https://doi.org/https://doi.org/10.59403/3k54eq1

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@article{cláudia2025,
  title        = {{EU VAT in the Space Economy: Challenges and Normative Perspectives}},
  author       = {Cláudia Dias Soares},
  journal      = {International VAT Monitor},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.59403/3k54eq1},
}

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EU VAT in the Space Economy: Challenges and Normative Perspectives

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Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.