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About this product
- DescriptionConventional wisdom holds that taxing financial services under a transaction-based VAT system entails difficulties that render it impossible to tax the services. This timely 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.
- PublisherKluwer Law International
- Date of Publication01/12/2007
- SubjectEU Law: Professional
- Place of PublicationZuidpoolsingel
- Country of PublicationNetherlands
- ImprintKluwer Law International
- Weight785 g
- Width234 mm
- Height156 mm
- Spine24 mm
- Edited byOskar Henkow
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