The Resource Refund of input VAT to Norwegian NPOs

Refund of input VAT to Norwegian NPOs

Label
Refund of input VAT to Norwegian NPOs
Title
Refund of input VAT to Norwegian NPOs
Creator
Subject
Language
eng
Summary
Under the 2001 VAT reform, Norwegian non-profit organizations experienced an increasing burden in the form of higher irrecoverable input tax. The author describes how non-profit organizations were initially compensated for the additional tax burden and how the refund arrangements were diverted from their initial purpose and evolved into a mechanism driven by political motives. If the Norwegian refund mechanism turns out to be endurable, it will draw the attention of the international community interested in the vital question of how the VAT system could be adapted to suit the non-profit organization sector
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 15 (2004),
http://library.link/vocab/creatorName
Gjems-Onstad, O
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • non-profit organization
  • input VAT
  • VAT
Label
Refund of input VAT to Norwegian NPOs
Publication

Library Locations

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