From paper to pixels: navigating the entangled net of VAT deductions

Ioana Maria Costea (), Bogdan Trofin () and Irina Galan ()
Additional contact information
Ioana Maria Costea: Alexandru Ioan Cuza University of Iași, Romania
Bogdan Trofin: Alexandru Ioan Cuza University of Iași, Romania
Irina Galan: Alexandru Ioan Cuza University of Iași, Romania

Eastern Journal of European Studies, 2024, vol. 15(2), 290-318

Abstract: Our study focuses on the jurisprudential accents regarding formal requisites of the right to deduct in the European framework. All consequences, in both economic and legal dimension regarding VAT, are embedded in the threads that form it: VAT is an indirect, general, consumption tax, of European origin, with fragmented payment and neutral effect on the economic agent. For this tool to trawl throughout the European economy, the tension from different national regulations is dispersed through considerable harmonisation both normative and jurisprudential. We propose an empirical analysis of the right to deduct in the contemporary context; we start from the current ECJ case-law regarding the existence and content of traditional, paper invoice and we generate an inventory of conditionalities. This systematised spectrum of requisites will be further used to read the normative content regarding VAT in the digital age and draw a prognostication for future case-law. Our working hypothesis is that formal conditionality regarding invoice will plummet into oblivion; the e-invoice will tackle old habits.

Keywords: right to deduct; paper invoice; e-invoice; formal requisites (search for similar items in EconPapers)
Date: 2024
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://ejes.uaic.ro/articles/EJES2024_1502_15_COS.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:jes:journl:y:2024:v:15(2):p:290-318

DOI: 10.47743/ejes-2024-0215

Access Statistics for this article

More articles in Eastern Journal of European Studies from Centre for European Studies, Alexandru Ioan Cuza University Contact information at EDIRC.
Bibliographic data for series maintained by Alupului Ciprian ().