Barth, Fabian
A new scope for the 'debt collection' carveout as a post-Brexit VAT quick fix? / Fabian Barth
Resumen.
Following Brexit, the United Kingdom (UK) legislature is in principle free to amend UK Value Added Tax (VAT) law as it deems appropriate, without having to have regard to European Union (EU) Directives. Using the ‘debt collection’ carveout of the VAT exemption for financial services as an example, the author explores whether there is a case for Post-Brexit ‘VAT Quick Fixes’ in the UK.
SERVICIOS FINANCIEROS
IMPUESTO SOBRE EL VALOR AÑADIDO
EXENCIONES TRIBUTARIAS
REINO UNIDO
UNION EUROPEA
EC Tax Review 0928-2750 [print] v. 32, issue 1, February 2023, p. 38-41
A new scope for the 'debt collection' carveout as a post-Brexit VAT quick fix? / Fabian Barth
Resumen.
Following Brexit, the United Kingdom (UK) legislature is in principle free to amend UK Value Added Tax (VAT) law as it deems appropriate, without having to have regard to European Union (EU) Directives. Using the ‘debt collection’ carveout of the VAT exemption for financial services as an example, the author explores whether there is a case for Post-Brexit ‘VAT Quick Fixes’ in the UK.
SERVICIOS FINANCIEROS
IMPUESTO SOBRE EL VALOR AÑADIDO
EXENCIONES TRIBUTARIAS
REINO UNIDO
UNION EUROPEA
EC Tax Review 0928-2750 [print] v. 32, issue 1, February 2023, p. 38-41