000			01681nab a22002537c 4500
999			_c146324 _d146324
003			ES-MaIEF
005			20220907190201.0
007			ta
008			220906t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aGryziak, Bartosz _967957
245	1	0	_aConsistent inconsistency _helectrónico _bcharitable donations and EU VAT _c Bartosz Gryziak
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
504			_aIncluye referencias bibliográficas.
520			_aThe VAT Directive does not provide any specific regulation on charitable donations. Most of the EU Member States try to somehow close the gap, either by adapting already existing provisions (zero-value approach or extended notion of commercial gifts of small value) or by enacting preferences on their own initiative (non-taxation or exemption of such donations). This principally concerns unsellable goods, i.e. goods that are still suitable for use but can no longer be placed on the market. The VAT Committee suggests the zero-value approach, but this approach is controversial and uncertain. Therefore, there is a need for a clearly defined VAT regime for charitable donations. In the author’s view, the economic destruction of unsellable goods by means of their donation appears particularly attractive.
650		4	_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141
650		4	_aBENEFICENCIA _932313
650		4	_aDONACIONES _942899
650		4	_aEXENCIONES TRIBUTARIAS _944038
650		4	_aUNION EUROPEA _948644
773	0		_9167830 _oIVM/2022/1 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g2022 (Volume 33), No. 1, p. 18-26
942			_cRE