EU Value Added Tax and Beyond - Essays in Honour of Ben Terra

EU Value Added Tax and Beyond - Essays in Honour of Ben Terra
This book addresses current issues within the major themes of Professor Terra’s work, featuring insightful contributions by renowned international academics and experts in tax law.

Why this book?

EU Value Added Tax and Beyond is a book dedicated to Professor Ben Terra, who was a leading expert and one of the most influential authorities on value added tax (VAT). Professor Terra’s legacy has had an immense influence on the development of EU tax law.

The book is a collective initiative to address the current issues within the major themes of Professor Terra’s work. It aims to answer questions raised by dynamic changes to the legal environment and the social and economic context of VAT and European taxation. The contributions to this book are inspired by Professor Terra’s work and the lively discussions that took place during the conference that was held in his memory at Lund University in September 2021.

The book is divided into five parts, addressing in turn the principle of VAT neutrality; the place-of-taxation rules and cross-border issues; tax abuse and avoidance; the Charter of Fundamental Rights and taxation; and the future of EU VAT and indirect taxation. Within these themes, the authors insightfully address the most recent developments within the field, discussing in depth topics such as the right to deduct input VAT, the scope of exemptions, combating VAT fraud, the concept of a fixed establishment and the “use and enjoyment” rule. The wide array of issues regarding abuse and avoidance goes beyond EU VAT, featuring questions on EU law and corporate income tax, as well as a Norwegian law perspective on tax avoidance. International exchange of information in the field of VAT is discussed from the perspective of taxpayers’ rights. The book concludes with a historical perspective on the development of EU VAT and an attempt to answer the question of what the future holds for it.

Professor Terra’s work and his passion, enthusiasm and generosity in sharing his knowledge with and educating the next generations of tax lawyers have been of enormous importance for academic society, policymakers, tax authorities and businesses alike. This book provides a firm foundation for taking a step forward along Professor Terra’s path of continuous self-education, working for the betterment for the EU VAT system and EU tax law, and, as always, helping new entrants navigate their intricacies. Hence, it will be greatly appreciated by the tax community worldwide.


Sample excerpt, including table of contents

Editor (s)

Marta Papis-Almansa


Giorgio Beretta, Cécile Brokelind, Ad van Doesum, Ole Gjems-Onstad, Sigrid Hemels, Charlène Herbain, Mariken van Hilten, Marja Hokkanen, Julie Kajus, Eleonor Kristoffersson, Tomasz Michalik, Samuli Miettinen, Rebecca Millar, Donato Raponi, Mariya Senyk, Päivi Taipalus, Alexis Tsielepis and Peter Wattel

EU Value Added Tax and Beyond: Essays in Honour of Ben Terra
Chapter 1: Capital Contributions: VAT Neutrality, Economic Reality and Legal Certainty
Chapter 2: Charities and VAT
Chapter 3: Neutrality between Domestic and Foreign Suppliers of Educational Services
Chapter 4: Balancing between Legal Character and Combating Fraud
Chapter 5: Cracking Nuts with a Steamroller: The Place of Use or Enjoyment in VAT
Chapter 6: The Phenomenon of “Digitalization” of Services: A Critical Analysis of the Place-of-Supply Provisions Applicable to Certain Categories of Remote Services
Chapter 7: Fixed Establishment in the 21st Century
Chapter 8: Fixed and Permanent Establishments: Dizygotic Twins or Just Acquaintances?
Chapter 9: Fixed Establishment: In Search of New Ideas
Chapter 10: The Fixed Establishment and the Principle of Legal (Un)certainty
Chapter 11: Can the Single Tax Principle Justify Anti-Avoidance Rules? The Case of Corporate Income Tax
Chapter 12: Tax Avoidance from a Norwegian Perspective: VAT Avoidance vs Income Tax Avoidance – The Norwegian 2020 Approach
Chapter 13: Exchange of Information in VAT and Big Data
Chapter 14: What Does the Future Hold for VAT? Some Thoughts on the Development of the European VAT System