DokuWiki

1. Aantekeningen
2. Regelgeving
3. Jurisprudentie
4. Literatuur

HvJ EG 20 juli 1996, zaak C-155/94, FED 1996/577: “dit beginsel houdt (…) in, dat alle economische activiteiten gelijk moeten worden behandeld (…)’.

A Oy 37 It is clear from the same case-law that barter contracts, under which the consideration is by definition in kind, and transactions for which the consideration is in money are, economically and commercially speaking, two identical situations (judgment of 26 September 2013, Serebryannay vek, C‑283/12, EU:C:2013:599, paragraph 39 and the case-law cited).