VAT in the Public Sector and Exemptions in the Public Interest
AbstractThe study analyses and measures the issues arising from the current VAT treatment of public bodies and activities carried out in the public interest. It also identifies possible options for the future, and measures their impact.
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Bibliographic InfoPaper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation Studies with number 0045.
Length: 268 pages
Date of creation: Jan 2013
Date of revision:
European Union; taxation; VAT; public sector;
Find related papers by JEL classification:
- H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue
This paper has been announced in the following NEP Reports:
- NEP-ACC-2013-06-16 (Accounting & Auditing)
- NEP-ALL-2013-06-16 (All new papers)
- NEP-PBE-2013-06-16 (Public Economics)
- NEP-PUB-2013-06-16 (Public Finance)
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