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The Resource Financial activities in European VAT : a theoretical and legal research of the European VAT system and the actual and preferred treatment of financial activities

Financial activities in European VAT : a theoretical and legal research of the European VAT system and the actual and preferred treatment of financial activities

Label
Financial activities in European VAT : a theoretical and legal research of the European VAT system and the actual and preferred treatment of financial activities
Title
Financial activities in European VAT : a theoretical and legal research of the European VAT system and the actual and preferred treatment of financial activities
Creator
Subject
Language
eng
Summary
Conventional wisdom holds that taxing financial services under a transaction-based VAT system entails difficulties that render it impossible to tax the services. This work investigates where the difficulties lie. The research is undertaken using benchmarks, including the character of European VAT as an indirect tax on consumption expenditure and the specific features of financial activities. The various key VAT concepts (e.g., taxable person, taxable transactions, taxable amount) are researched in order to establish whether the inclusion of financial activities in the European VAT system entails specific difficulties from both a practical, legal point of view and from a theoretical point of view (in light of the benchmarks). The work concludes by describing and evaluating alternative treatments to an exemption of financial services, such as using both additive and cash-flow methods
http://library.link/vocab/creatorName
Henkow, O
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
EUCOTAX series on European taxation
Series volume
vol. 18
http://library.link/vocab/subjectName
  • VAT
  • financial services
  • taxable person
  • taxable event
  • ECJ case law
  • banking
  • VAT exemption
  • financial instrument
  • place of supply
Label
Financial activities in European VAT : a theoretical and legal research of the European VAT system and the actual and preferred treatment of financial activities
Instantiates
Publication
Extent
XVIII, 416 p.
Isbn
9789041127037
Label
Financial activities in European VAT : a theoretical and legal research of the European VAT system and the actual and preferred treatment of financial activities
Publication
Extent
XVIII, 416 p.
Isbn
9789041127037

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