What does this research mean for the field?

The General Court of the European Union's decision in Versãofast clarifies that the analysis of intermediation services for VAT purposes should focus on their actual economic function rather than formal criteria. Novelty: ClaimNovelty.INCREMENTAL. Consensus alignment: ConsensusAlignment.NEUTRAL.

What question did this study set out to answer?

To analyze the General Court of the European Union's decision on VAT intermediation services.

February 25, 2026International VAT Monitor0 citations

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Intermediation for VAT Purposes: Substance over Labels

ELErwan Loquet

Key Points

To analyze the General Court of the European Union's decision on VAT intermediation services.
Examined the court's decision in Versãofast
Focused on the economic function of services provided
Decision emphasizes economic function over formal criteria
Provides clarity on VAT intermediation requirements

Abstract

In this Column, the author analyses the General Court of the European Union’s decision in Versãofast. In the author’s view this decision provides some clarity by refocusing the analysis on the actual economic function of the services (intermediation services) supplied rather than on formal criteria.

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Intermediation for VAT Purposes: Substance over Labels

Key Points

Abstract

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