Abstract
The European Union’s push for waste reduction highlights a complex interplay between sustainability and VAT rules. In this column, the author analyses the ECJ case in Y KG, which reveals how rigid VAT regulations, such as the classification of free transfers of heat as taxable deemed supplies, can discourage environmentally friendly practices, emphasizing the need for VAT frameworks that align with circular economy goals.
Full Text
Published Version
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call