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Definition: Economic ownership
Category: External trade
Right of a taxable person to claim the benefits associated with the use of a vessel, aircraft or spacecraft in the course of an economic activity by virtue of accepting the associated risks. http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2010:034:0001:0006:EN:PDF
Source:
European Union, Commission Regulation (EU) No 96/2010 of 4 February 2010 amending Regulation (EC) No 1982/2004 implementing Regulation (EC) No 638/2004 of the European Parliament and of the Council
European Union, Commission Regulation (EU) No 96/2010 of 4 February 2010 amending Regulation (EC) No 1982/2004 implementing Regulation (EC) No 638/2004 of the European Parliament and of the Council
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