Amand, Christian
What does the EU VAT actually tax? electrónico / Christian Amand
Disponible únicamente en formato electrónico.
Resumen.
Incluye referencias bibliográficas.
The EU VAT system does not tax every type of consumption. Conversely, socially desirable services and financial services are only taxed on their production. From the structure of the EU VAT system and the objectives of the EU treaties, but also from the ECJ case law and empirical observations, it appears that the EU VAT is intended not to tax production as far it has an impact on cross-border transactions in an internal market. Therefore, “single general sales tax” or GST would be an appellation closer of the reality of this tax system.
IMPUESTO SOBRE EL VALOR AÑADIDO
GRAVAMEN
AJUSTES FISCALES EN FRONTERA
JURISPRUDENCIA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
International VAT Monitor 0925-08322022 (Volume 33), No. 2, p. 91-100
What does the EU VAT actually tax? electrónico / Christian Amand
Disponible únicamente en formato electrónico.
Resumen.
Incluye referencias bibliográficas.
The EU VAT system does not tax every type of consumption. Conversely, socially desirable services and financial services are only taxed on their production. From the structure of the EU VAT system and the objectives of the EU treaties, but also from the ECJ case law and empirical observations, it appears that the EU VAT is intended not to tax production as far it has an impact on cross-border transactions in an internal market. Therefore, “single general sales tax” or GST would be an appellation closer of the reality of this tax system.
IMPUESTO SOBRE EL VALOR AÑADIDO
GRAVAMEN
AJUSTES FISCALES EN FRONTERA
JURISPRUDENCIA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
International VAT Monitor 0925-08322022 (Volume 33), No. 2, p. 91-100