Autonomous Communities taking advantage of the mechanism to ensure the neutrality of VAT
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The work Autonomous Communities taking advantage of the mechanism to ensure the neutrality of VAT represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Autonomous Communities taking advantage of the mechanism to ensure the neutrality of VAT
Resource Information
The work Autonomous Communities taking advantage of the mechanism to ensure the neutrality of VAT represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Autonomous Communities taking advantage of the mechanism to ensure the neutrality of VAT
- Language
- eng
- Summary
- Since 1997, the Spanish Autonomous Communities have had the right to modify certain aspects of some of the taxes for which they have responsibility, and that traditionally had been regulated by the central state. These taxes are called "ceded" taxes. As a result, some ceded taxes are, in preactice, co-regulated by the state and the Communities. Describes the problematic reforms of the property transfer and stamp duty tax, that aimed to reallocate part of the revenues that would otherwise accrue to the state in the form of VAT, and concludes that such reallocation will almost always fail
- Citation source
- In: International VAT monitor. - Amsterdam. - Vol. 14 (2003),
- Geographic coverage
- European Union
- Language note
- English
Context
Context of Autonomous Communities taking advantage of the mechanism to ensure the neutrality of VATWork of
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