The EU VAT Treatment of Public Sector Bodies: Slowly Moving in the Wrong Direction

de la Feria, R.

All Outputs (2)

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

The EU VAT Treatment of Public Sector Bodies: Slowly Moving in the Wrong Direction (2009)
Journal Article
de la Feria, R. (2009). The EU VAT Treatment of Public Sector Bodies: Slowly Moving in the Wrong Direction. Intertax, 37(3), 148-165

In most countries applying a value added tax (VAT) system, the activities and transactions undertaken by public sector bodies are not subject to full taxation. The rationale usually invoked to justify lack of full taxation is of a mixed conceptual an... Read More about The EU VAT Treatment of Public Sector Bodies: Slowly Moving in the Wrong Direction.