SEAP Fiscal Exemptions and Tax Efficiency: VAT and Excise Treatment under EDIP

Section 1 – Regulatory scope and legal basis.
EDIP links SEAP tax efficiency to a formal establishment requirement rather than to a discretionary benefit. Article 42 makes the VAT and excise treatment part of the application file for setting up a SEAP, by requiring a declaration from the Member State where the statutory seat is foreseen, recognising the …