The Resource Hiring-out of staff under the Sixth Directive

Hiring-out of staff under the Sixth Directive

Label
Hiring-out of staff under the Sixth Directive
Title
Hiring-out of staff under the Sixth Directive
Creator
Subject
Language
eng
Summary
In this article, the author examines the VAT aspects of the hiring-out of staff, in particular to organizations in the medical, social, cultural and educational sectors, which are not entitled to deduct input tax. Where those organizations hire in staff, any VAT borne by that service is a burden to them. The VAT aspects of the hiring-out of staff will attract renewed attention in the immediate future because the Supreme Court of the Netherlands recently referred questions to the European Court of Justice (ECJ) on the VAT treatment of those services in the educational sector. Apart from the arguments leading up to the conclusion that the hiring-out of teachers cannot be treated as the provision of education, the author's analysis presented in this article also includes other grounds for exemption which, depending on the circumstances, could be considered in this context. On the other hand, the author notes that, depending on the status of their customers, educational institutions may also benefit from the fact that the hiring-out of teachers is subject to VAT
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 17 (2006),
http://library.link/vocab/creatorName
Swinkels, J.J.P
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • hiring-out of labour
  • VAT
  • ECJ case law
Label
Hiring-out of staff under the Sixth Directive
Instantiates
Publication
Label
Hiring-out of staff under the Sixth Directive
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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