The Resource Financial activities in European VAT : a theoretical and legal research of the European VAT system and the actual and preferred treatment of financial activities
Financial activities in European VAT : a theoretical and legal research of the European VAT system and the actual and preferred treatment of financial activities
Resource Information
The item Financial activities in European VAT : a theoretical and legal research of the European VAT system and the actual and preferred treatment of financial activities represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Financial activities in European VAT : a theoretical and legal research of the European VAT system and the actual and preferred treatment of financial activities represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Conventional wisdom holds that taxing financial services under a transaction-based VAT system entails difficulties that render it impossible to tax the services. This work investigates where the difficulties lie. The research is undertaken using benchmarks, including the character of European VAT as an indirect tax on consumption expenditure and the specific features of financial activities. The various key VAT concepts (e.g., taxable person, taxable transactions, taxable amount) are researched in order to establish whether the inclusion of financial activities in the European VAT system entails specific difficulties from both a practical, legal point of view and from a theoretical point of view (in light of the benchmarks). The work concludes by describing and evaluating alternative treatments to an exemption of financial services, such as using both additive and cash-flow methods
- Language
- eng
- Extent
- XVIII, 416 p.
- Isbn
- 9789041127037
- Label
- Financial activities in European VAT : a theoretical and legal research of the European VAT system and the actual and preferred treatment of financial activities
- Title
- Financial activities in European VAT : a theoretical and legal research of the European VAT system and the actual and preferred treatment of financial activities
- Language
- eng
- Summary
- Conventional wisdom holds that taxing financial services under a transaction-based VAT system entails difficulties that render it impossible to tax the services. This work investigates where the difficulties lie. The research is undertaken using benchmarks, including the character of European VAT as an indirect tax on consumption expenditure and the specific features of financial activities. The various key VAT concepts (e.g., taxable person, taxable transactions, taxable amount) are researched in order to establish whether the inclusion of financial activities in the European VAT system entails specific difficulties from both a practical, legal point of view and from a theoretical point of view (in light of the benchmarks). The work concludes by describing and evaluating alternative treatments to an exemption of financial services, such as using both additive and cash-flow methods
- http://library.link/vocab/creatorName
- Henkow, O
- Geographic coverage
-
- European Union
- Europe
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- Series statement
- EUCOTAX series on European taxation
- Series volume
- vol. 18
- http://library.link/vocab/subjectName
-
- VAT
- financial services
- taxable person
- taxable event
- ECJ case law
- banking
- VAT exemption
- financial instrument
- place of supply (VAT)
- Label
- Financial activities in European VAT : a theoretical and legal research of the European VAT system and the actual and preferred treatment of financial activities
- Extent
- XVIII, 416 p.
- Isbn
- 9789041127037
- Label
- Financial activities in European VAT : a theoretical and legal research of the European VAT system and the actual and preferred treatment of financial activities
- Extent
- XVIII, 416 p.
- Isbn
- 9789041127037
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Financial-activities-in-European-VAT--a/GnHTIjCNY5Q/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Financial-activities-in-European-VAT--a/GnHTIjCNY5Q/">Financial activities in European VAT : a theoretical and legal research of the European VAT system and the actual and preferred treatment of financial activities</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Financial-activities-in-European-VAT--a/GnHTIjCNY5Q/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Financial-activities-in-European-VAT--a/GnHTIjCNY5Q/">Financial activities in European VAT : a theoretical and legal research of the European VAT system and the actual and preferred treatment of financial activities</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
