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1. 1. Types of Intermediation for VAT Purposes

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Daria Carmalac; [2021]
   Keywords : VAT; intermediation; intermediary; undisclosed agent s ; disclosed agent s ; platform s ; acting in one s name; acting on one s behalf; taking part in a supply; facilitating a supply; Law and Political Science;

   Abstract : For the correct application of the VAT rules concerning the activity of intermediaries, it is necessary to establish whether there is an intermediary and whether it is acting as a disclosed or an undisclosed agent or facilitating a supply of goods or services. This may be challenging due to the variety of forms of commercial relationships alongside the lack of guidance on the interpretation and implementation of the relevant VAT rules and rapidly changing case law. READ MORE