Broussolle, Damien - In: Eurostat review on national accounts and macroeconomic … (2021), pp. 41-66
This paper addresses adverse consequences of the European Union definition of a "service", especially regarding the … view, where a "service" covers all intangible items. The third section depicts the new economic approach, based on … content", it results in a contorted contractual treatment of intangible goods. The new approach to a "service" could solve …