JURISPRUDENTIAL ACCENTS ON THE NOTIONOF ECONOMIC ACTIVITY IN VALUE ADDED TAXMATTER

Value Add Tax is the tax with the deepest harmonization level on the European singlemarket. A crucial role in determining the unity of the legislative national formulas on ValueAdded Tax came to the Court of Justice of the European Union. The present study is asynthesis of these jurisprudential solutions with the aim of amply defining the notion in cause