The direct and immediate link test in EU VAT: A new set of criteria to clarify the right of deduction

University essay from Lunds universitet/Institutionen för handelsrätt

Author: Daniella Nyman; [2023]

Keywords: Tax Law; Value Added Tax; right of deduction; direct and immediate link test; EU case law; Court of Justice; indirect link test; Fiscal Neutrality; Economic Reality; Legal Certainty; European Union Tax Law; South African Tax Law; presumptions of Member States; irrebuttable presumptions; rebuttable presumptions; developed criteria; table of key cases.; Law and Political Science;

Abstract: Die direkte en oombliklike skakel toets sowel as die indirekte skakel toets in die Europese Unie se BTW word nie ingesluit binne die BTW Riglyne nie. Boonop gebruik die verskillende EU lidmaat lande die reg op aftrekking in uiteenlopende maniere. Daarom poog hierdie tesis om ses kenmerke te ontwikkel wat die vereistes van die direkte toets indentifiseer. Sowel as die bogenoemde, werk die drie beginsels van die veiligheid van die reg, ekonomiese werklikheid en fiskale neutraliteit saam in beide toetse en word in ag geneem om hierdie navorsing te versterk.

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