The Resource A new approach to application of VAT to public sector bodies

A new approach to application of VAT to public sector bodies

Label
A new approach to application of VAT to public sector bodies
Title
A new approach to application of VAT to public sector bodies
Creator
Subject
Summary
This article outlines the different approaches to the application of VAT to public sector bodies and comments on some of the problems arising from the difficult distinction between taxable, non-taxable and exempt supplies. It then puts forward the possible ingredients for a more satisfactory model of indirect taxation for public sector bodies by extending the definitions of a taxable supply and the term "consideration" in combination with a zero-rate or reduced rate supply for certain merit supplies
Citation source
In: The Tax Journal. - (1999),
http://library.link/vocab/creatorName
  • Aujean, M
  • Jenkins, P
  • Poddar, S
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • non-profit organization
  • tax exempt company
  • VAT
Label
A new approach to application of VAT to public sector bodies
Instantiates
Publication
Label
A new approach to application of VAT to public sector bodies
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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