10.2 Summary research framework

I have used positive law as a basis for this research, in order to establish how promotional activities and, in particular, voucher transactions are treated under the existing EU VAT rules (positive law). I have used the purpose of EU VAT as well as economic and commercial reality as a referencing system for my research. I have applied this referencing system to test whether the application of positive law is in line with appropriate or desired law. For that purpose, I have tested the outcome of the application of positive law against EU VAT being a tax on expenditure for local private consumption, which includes the characteristic that VAT should be deductible throughout the production and distribution chain. I have also used economic and commercial reality as a measure for testing whether positive law is in line with appropriate law as based on the principles mentioned above.