5.8.0 Inleiding

As mentioned in Sections 5.5 and 5.6, in my view, the ‘economic reality’ of the fact that the manufacturer is actually funding the purchase by the consumer of its own product as sold by another party further down the distribution chain (in the previous examples: the retailer), should be used as the basis of the VAT treatment of these scenario’s. The most relevant issue, addressed by the CJEU in the Eilda Gibbs,1 Commission v Germany2 and Boehringer Ingelheim cases, is that the manufacturer incurs costs that should be considered business costs and that should lead to a lower ... Verder lezen? Log in om dit document te bekijken.Verder lezen?