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Financial Activities in European Vat: A Theoretical and Legal Research of the European Vat System: Eucotax on European Taxation, cartea 18

Autor Oskar Henkow, Oskar Henkow
en Limba Engleză Hardback – 29 feb 2008
Conventional 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 both from a practical, legal point of view and from a theoretical point of view (in the 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.
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Specificații

ISBN-13: 9789041127037
ISBN-10: 9041127038
Pagini: 415
Dimensiuni: 234 x 156 x 24 mm
Greutate: 0.79 kg
Editura: Kluwer Law International
Seria Eucotax on European Taxation