The goal of this
contribution is twofold. First, this research seeks to distil and categorize the
different types of intermediaries from positive EU VAT law and the
interpretation thereof by the Court of Justice of the European Union (CJEU). In
doing so, this contribution distinguishes four types of intermediaries:
resellers, commissionaires, platforms, and agents. The conditions for
commissionaires and platforms are subject to a closer examination. Second, this
contribution explores the hierarchy between the four types of intermediaries.
Building on this hierarchical framework, this research proposes a specific
order to test for intermediaries. Additionally, this contribution creates a
fallback method, identifying which type of intermediary may serve as an
alternative when certain conditions remain unfulfilled.