The Average Consumer in EU VAT Law – A Study of Conceptual Consistency in the Caselaw of the CJEU
The average consumer concept in EU VAT law used by the CJEU to determine whether supplies are similar enough to be subject to the same VAT treatment. It is also used to determine whether a transaction should be seen as a single composite transaction or as consisting of multiple supplies. Due to the heterogenous nature of the transactions taking place within the realm of EU VAT, the concept is hard