Public Bodies and VAT Treatment in a Brief look at the Alternatives Solutions
(2013) HARN60 20131Department of Business Law
- Abstract
- The aim of this thesis is to examine the current VAT treatment of public bodies in the EU, as defined by the rules of the VAT Directive. This study will examine and evaluate the current problems in interpretation of Art.13 of the VAT Directive and related rules and assess in specific whether the Court’s interposition has been successful in dealing with problems arising from it, or whether more fundamental legislative reform is required. The Thesis will first attempt to define the status of public bodies under the VAT Directive and finally it will focus on reform suggestions in order to examine the alternative solutions regarding the VAT treatment of public body's activities. The thesis considered the possible reforms for current VAT... (More)
- The aim of this thesis is to examine the current VAT treatment of public bodies in the EU, as defined by the rules of the VAT Directive. This study will examine and evaluate the current problems in interpretation of Art.13 of the VAT Directive and related rules and assess in specific whether the Court’s interposition has been successful in dealing with problems arising from it, or whether more fundamental legislative reform is required. The Thesis will first attempt to define the status of public bodies under the VAT Directive and finally it will focus on reform suggestions in order to examine the alternative solutions regarding the VAT treatment of public body's activities. The thesis considered the possible reforms for current VAT treatment in two groups: first modifying the current treatment by for example refund system as Canadian system follows it or reduced the current exemptions. The second group indicated replacing the current treatment by full taxation of public bodies in the form of Australian and New Zealand systems (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/4064522
- author
- Bovard, Ardeshir LU
- supervisor
-
- Oskar Henkow LU
- organization
- course
- HARN60 20131
- year
- 2013
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Value Added Tax, Goods and Services Tax, public bodies, Member State, European Union, Council Directive 2006/112/EC, Commission of the European Communities, Advocate General, Article 13
- language
- English
- id
- 4064522
- date added to LUP
- 2014-01-24 16:17:57
- date last changed
- 2014-01-24 16:17:57
@misc{4064522, abstract = {{The aim of this thesis is to examine the current VAT treatment of public bodies in the EU, as defined by the rules of the VAT Directive. This study will examine and evaluate the current problems in interpretation of Art.13 of the VAT Directive and related rules and assess in specific whether the Court’s interposition has been successful in dealing with problems arising from it, or whether more fundamental legislative reform is required. The Thesis will first attempt to define the status of public bodies under the VAT Directive and finally it will focus on reform suggestions in order to examine the alternative solutions regarding the VAT treatment of public body's activities. The thesis considered the possible reforms for current VAT treatment in two groups: first modifying the current treatment by for example refund system as Canadian system follows it or reduced the current exemptions. The second group indicated replacing the current treatment by full taxation of public bodies in the form of Australian and New Zealand systems}}, author = {{Bovard, Ardeshir}}, language = {{eng}}, note = {{Student Paper}}, title = {{Public Bodies and VAT Treatment in a Brief look at the Alternatives Solutions}}, year = {{2013}}, }