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Intermediation for VAT Purposes: Substance over Labels

Erwan Loquet

International VAT Monitor2026https://doi.org/10.59403/12shsrvarticle
ABDC B
Weight
0.50

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.

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https://doi.org/https://doi.org/10.59403/12shsrv

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@article{erwan2026,
  title        = {{Intermediation for VAT Purposes: Substance over Labels}},
  author       = {Erwan Loquet},
  journal      = {International VAT Monitor},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.59403/12shsrv},
}

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Intermediation for VAT Purposes: Substance over Labels

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Evidence weight

0.50

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

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
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.