Mariya Senyk
Universitetslektor
The ESS ERIC and VAT: Do the VAT Rules Foster Research and Innovation in the EU?
Författare
Redaktör
- Ulf Maunsbach
- Axel Hilling
Summary, in English
On 19 August 2015 the European Spallation Source (ESS) was approved by the European Commission as a European Research Infrastructure Consortium (ERIC). The purpose of the contribution is to answer the question about actual VAT treatment of transactions in which ESS is engaged and to make a conclusion whether the current rules contribute to the free movement of knowledge in Europe, also called a "fifth freedom in Europe".
Avdelning/ar
- Juridiska institutionen
- Institutionen för handelsrätt
Publiceringsår
2021
Språk
Engelska
Sidor
193-224
Publikation/Tidskrift/Serie
Big Science and the Law
Dokumenttyp
Del av eller Kapitel i bok
Förlag
Ex Tuto Publishing
Ämne
- Law
Nyckelord
- ERIC
- ESS
- VAT
- EU law
- EU-rätt
Status
Published
ISBN/ISSN/Övrigt
- ISBN: 978-87-420-0036-6