Critical assessment of the ECJ judgment on demolition transactions. Author expresses concern on the practicability of VAT rules if approach ECJ in this case would need to be applied more generally. Also observes contradictory elements in judgment. Recalls old Dutch literature on other solutions for assessing VAT on demolition transactions.
|Translated title of the contribution||Case note: HvJ EU (C-410/17: A Oy): ECJ recognizes bartering in demolition transactions and disposal of old machines|
|Number of pages||4|
|Publication status||Published - 2019|