A study of the VAT regime and competition in the field of passenger transport
AbstractPassenger transport is taxed on the basis of distance covered in each Member State and tax is collected at internal frontiers. Many different tax rates apply to passenger transport across the EU with some Member States applying exemptions and zero-rates. Even within the same Member State competing modes of passenger transport may be taxed differently. The study explores the economic, fiscal and practical effects of a number of alternative taxation structures for passenger transport services performed within the EU.
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Bibliographic InfoPaper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation Studies with number 0003.
Length: 187 pages
Date of creation: Nov 1997
Date of revision:
European Union; taxation; VAT; transport;
Find related papers by JEL classification:
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue
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