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Portrait of Mariya Senyk. Photo.

Mariya Senyk

Senior lecturer

Portrait of Mariya Senyk. Photo.

The ESS ERIC and VAT: Do the VAT Rules Foster Research and Innovation in the EU?

Author

  • Marta Papis-Almansa
  • Jerker Westerström
  • Mariya Senyk

Editor

  • Ulf Maunsbach
  • Axel Hilling

Summary, in English

On 19 August 2015 the European Spallation Source (ESS) was approved by the European Commission as a European Research Infrastructure Consortium (ERIC). The purpose of the contribution is to answer the question about actual VAT treatment of transactions in which ESS is engaged and to make a conclusion whether the current rules contribute to the free movement of knowledge in Europe, also called a "fifth freedom in Europe".

Department/s

  • Department of Law
  • Department of Business Law

Publishing year

2021

Language

English

Pages

193-224

Publication/Series

Big Science and the Law

Document type

Book chapter

Publisher

Ex Tuto Publishing

Topic

  • Law

Keywords

  • ERIC
  • ESS
  • VAT
  • EU law
  • EU-rätt

Status

Published

ISBN/ISSN/Other

  • ISBN: 978-87-420-0036-6