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The Resource Insurance in European VAT : current and preferred treatment in the light of the New Zealand and Australian GST systems

Insurance in European VAT : current and preferred treatment in the light of the New Zealand and Australian GST systems

Label
Insurance in European VAT : current and preferred treatment in the light of the New Zealand and Australian GST systems
Title
Insurance in European VAT : current and preferred treatment in the light of the New Zealand and Australian GST systems
Creator
Subject
Language
eng
Summary
This thesis addresses the legal challenges inherent in the application of VAT to insurance, both from a system design perspective and from the perspective of the interpretation of existing rules in order to discuss the issue of the current and preferred legal treatment of insurance in European VAT. The study examines the functions of insurance, the legal nature of the insurance contract and the legal context in which insurance operates. It provides an in-depth analysis of how the existing rules on VAT should be applied to insurance transactions. The study also seeks to enhance our understanding of how insurance is treated in the legislation of the modern VAT systems of New Zealand and Australia. The exemption model is compared with two full-taxation models for general insurance. The analysis demonstrates that in the light of the legal character of VAT and the coherence of the European VAT system, the introduction of full taxation of general insurance constitutes a valid system design recommendation for the European Union
http://library.link/vocab/creatorName
Papis-Almansa, M
Geographic coverage
European Union
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Eucotax series on European taxation
Series volume
volume 51
http://library.link/vocab/subjectName
  • VAT
  • GST
  • insurance
  • financial services
  • VAT exemption
  • supply (VAT)
  • VAT Directive
Label
Insurance in European VAT : current and preferred treatment in the light of the New Zealand and Australian GST systems
Instantiates
Publication
Extent
xviii, 327 p.
Isbn
9789041183606
Label
Insurance in European VAT : current and preferred treatment in the light of the New Zealand and Australian GST systems
Publication
Extent
xviii, 327 p.
Isbn
9789041183606

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    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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