The Resource Charities and business : a VAT conundrum

Charities and business : a VAT conundrum

Label
Charities and business : a VAT conundrum
Title
Charities and business : a VAT conundrum
Creator
Subject
Language
eng
Summary
This article considers the definition of business for the purposes of VAT with particular reference to charities. The author argues that recent decisions taking a narrow definition have been unduly influenced by the provision which zero-rates building costs for charities if the building is used otherwise than in the course or furtherance of a business and are incompatible with the wide objective definition of economic activities taken by the European Court of Justice. The effect on charities of a wide definition of business is considered in the context of recent developments in relation to the recovery of input tax
Citation source
In: British tax review. - London. - (2007),
http://library.link/vocab/creatorName
Warburton, J
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • charities
  • VAT refund
  • zero rate
  • economic activity
Label
Charities and business : a VAT conundrum
Instantiates
Publication
Label
Charities and business : a VAT conundrum
Publication

Library Locations

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