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A study of the VAT regime and competition in the field of passenger transport

Author

Listed:
  • KPMG

Abstract

Passenger 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.

Suggested Citation

  • Kpmg, 1997. "A study of the VAT regime and competition in the field of passenger transport," Taxation Studies 0003, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxstu:0003
    as

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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/pass_tran_kpmg_final.pdf
    File Function: final version, 1997
    Download Restriction: no
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    More about this item

    Keywords

    European Union; taxation; VAT; transport;
    All these keywords.

    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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