Intermediation for VAT Purposes: Substance over Labels Journal Author Loquet, E. Country European Union Published Date 23 February 2026 Issue International VAT Monitor 2026 (Volume 37), No. 2 DOI https://doi.org/10.59403/12shsrv Document Go to Tax Research Platform FormatPDF EUR 45 | USD 50 (VAT excl.) Add to cart