IDEAS home Printed from https://ideas.repec.org/p/tax/taxstu/0003.html
   My bibliography  Save this paper

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

    Download full text from publisher

    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

    More about this item

    Keywords

    European Union; taxation; VAT; transport;

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:tax:taxstu:0003. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Gaetan Nicodeme) or (Gaelle Garnier) or (valeska Gronert) or (Astrid Van Mierlo). General contact details of provider: http://edirc.repec.org/data/dtcecbe.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.