Outputs (12)

Blueprint for Reform of VAT Rates in Europe (2015)
Journal Article
de la Feria, R. (2015). Blueprint for Reform of VAT Rates in Europe. Intertax, 43(2), 155-172

Within Europe differentiated rates structures date back to the introduction of VAT itself. Evidence as regards the negative consequences of applying multiple rates has been apparent for some decades. Since the late 1980s, therefore, there have been s... Read More about Blueprint for Reform of VAT Rates in Europe.

Finance Act 2014 notes: section 103: VAT: special schemes; Section 104: VAT: place of belonging; Section 105: VAT: place of supply orders: disapplication of transitional provision; Section 106: VAT: supply of services through agents; Section 107: VAT: refunds to health service bodies; Section 108: VAT: prompt payment discounts (2014)
Journal Article
de la Feria, R. (online). Finance Act 2014 notes: section 103: VAT: special schemes; Section 104: VAT: place of belonging; Section 105: VAT: place of supply orders: disapplication of transitional provision; Section 106: VAT: supply of services through agents; Section 107: VAT: refunds to health service bodies; Section 108: VAT: prompt payment discounts. British Tax Review, 428-433

Comments on the VAT reforms introduced by the Finance Act 2014 ss.103-108. Details key provisions concerning: (1) implementation of the mini-one-stop-shop (MOSS); (2) the rules governing place of supply of services; (3) refunds for taxable persons es... Read More about Finance Act 2014 notes: section 103: VAT: special schemes; Section 104: VAT: place of belonging; Section 105: VAT: place of supply orders: disapplication of transitional provision; Section 106: VAT: supply of services through agents; Section 107: VAT: refunds to health service bodies; Section 108: VAT: prompt payment discounts.

Entre Daimler e Welmory: O Conceito de Estabelecimento Estável Para Efeitos de IVA (2013)
Book Chapter
de la Feria, R., & Carvalho, A. (2013). Entre Daimler e Welmory: O Conceito de Estabelecimento Estável Para Efeitos de IVA. In E. P. Ferreira (Ed.), Revista de finanças públicas e direito fiscal - Ano VI - Número 2 - Verão (193-216). Almedina

IVA nas Transaccoes Financeiras: Sobre o Tratamento da Gestao de Carteiras de Titulos (2013)
Journal Article
de la Feria, R., & Belim, C. (2013). IVA nas Transaccoes Financeiras: Sobre o Tratamento da Gestao de Carteiras de Titulos. Revista de finanças públicas e direito fiscal, 5(4), 259-276

Ending VAT exemptions : towards a post-modern VAT (2013)
Book Chapter
de la Feria, R., & Krever, R. (2013). Ending VAT exemptions : towards a post-modern VAT. In R. de la Feria (Ed.), VAT exemptions : consequences and design alternatives. Kluwer Law

VAT Exemptions: Consequences and Design Alternatives (2013)
Book
de la Feria, R. (Ed.). (2013). VAT Exemptions: Consequences and Design Alternatives. Kluwer Law International

This book is the only in-depth analysis of VAT to focus on exemptions as a whole. Ten insightful chapters – by economists, lawyers, legal academics, and government tax advisors from a wide variety of jurisdictions – grapple with the essential questio... Read More about VAT Exemptions: Consequences and Design Alternatives.

O Impacto de Ocean Finance no Conceito de Abuso de Direito Para Efeitos de IVA (2013)
Journal Article
de la Feria, R., & Silva Costa, M. (2013). O Impacto de Ocean Finance no Conceito de Abuso de Direito Para Efeitos de IVA. Revista de finanças públicas e direito fiscal, 6(3), 321-347

The 2011 Communication on the Future of VAT: Harnessing the economic crisis for EU VAT reform (2012)
Journal Article
de la Feria, R. (online). The 2011 Communication on the Future of VAT: Harnessing the economic crisis for EU VAT reform. British Tax Review, 119-133

Rank Group. VAT exemption on gambling. Principle of fiscal neutrality. Court of Justice (2012)
Journal Article
de la Feria, R. (online). Rank Group. VAT exemption on gambling. Principle of fiscal neutrality. Court of Justice

The EU VAT System and the Internal Market (2009)
Book
de la Feria, R. (2009). The EU VAT System and the Internal Market. Amsterdam: IBFD