FINANCIAL ACTIVITIES IN EUROPEAN VAT by Oskar Henkow (Editor) ( 9789041127037 )

Item Details

Title:

FINANCIAL ACTIVITIES IN EUROPEAN VAT
THEORETICAL AND LG RESEARCH

By:

Format:

Hardback

List price:	£212.00
Our price:	£212.00

ISBN 10:

9041127038

ISBN 13:

9789041127037

Availability:

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Stock:

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Publisher:

KLUWER LAW INTERNATIONAL

Pub. date:

1 December, 2007

Pages:

436

Synopsis:

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 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.

Publication:

Netherlands

Imprint:

Kluwer Law International

Returns:

Non-returnable

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