Asset labelling for VAT purposes

For the purposes of European VAT, the European Court of Justice has developed the doctrine of "asset labelling". In this article, the author presents an overview of the VAT consequences of that doctrine in cases in which taxable persons occasionally or partly use goods forming part of their business assets for private purposes or, conversely, use private assets also for business purposes, or withdraw goods from their business assets. In the context of the new doctrine, several questions still need to be answered.