The Resource The EU VAT treatment of public sector bodies : slowly moving in the wrong direction

The EU VAT treatment of public sector bodies : slowly moving in the wrong direction

Label
The EU VAT treatment of public sector bodies : slowly moving in the wrong direction
Title
The EU VAT treatment of public sector bodies : slowly moving in the wrong direction
Creator
Subject
Language
eng
Summary
In most countries applying a value added tax (VAT) system, the activities and transactions undertaken by public sector bodies are not subject to full taxation. The rationale usually invoked to justify lack of full taxation is of a mixed conceptual and political kind. On one hand, there is a view that the activities of those bodies are hard to tax and that, in practice, it is almost impossible to establish a single VAT treatment applicable to all of them. On the other hand, and more importantly, there is a perception that exclusion of the products supplied by public sector bodies from full taxation, achieves social and distributional aims. The rule under the EU VAT system is that supplies by public sector bodies are non-taxable. In practice, however, the VAT treatment of public sector bodies is extremely complex, giving rise to significant legal problems and economic distortions. This article considers the current legislative framework, with special consideration being given to recent developments in this area, at both legislative and jurisprudential levels, in an attempt to determine whether they constitute positive progress, or whether together they represent a slow and subtle move towards a further deepening of the system's already existing flaws
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 37 (2009),
http://library.link/vocab/creatorName
Feria, R. Aguiar de Sousa e Melo de la
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • public sector
  • exemption
  • ECJ case law
Label
The EU VAT treatment of public sector bodies : slowly moving in the wrong direction
Instantiates
Publication
Label
The EU VAT treatment of public sector bodies : slowly moving in the wrong direction
Publication

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