The Resource Effectiveness of EU VAT treatment of charities

Effectiveness of EU VAT treatment of charities

Label
Effectiveness of EU VAT treatment of charities
Title
Effectiveness of EU VAT treatment of charities
Creator
Subject
Language
eng
Summary
Charities as such are not mentioned in the VAT Directive. However, the Directive contains "exemptions for certain activities in the public interest" and most of those activities are deemed charitable in many Member States, such as activities in the framework of medical care, welfare and social security work, education, religion, sports, and culture. In this article, the author gives an overview of the legal history of the EU VAT exemptions and discusses the position of charities whose activities may be within or outside the scope of VAT. In view of the ineffectiveness and inefficiency of these VAT exemptions, the author discusses alternative approaches, and points to developments that may affect the VAT position of charities in the future
Citation source
In: International VAT monitor . - Amsterdam. - Vol. 22 (2011),
http://library.link/vocab/creatorName
Hemels, S.J.C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT Directive
  • VAT exemption
  • charities
Label
Effectiveness of EU VAT treatment of charities
Instantiates
Publication
Label
Effectiveness of EU VAT treatment of charities
Publication

Library Locations

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