Mariya Senyk
Senior lecturer
The ESS ERIC and VAT: Do the VAT Rules Foster Research and Innovation in the EU?
Author
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