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Public Bodies and VAT Treatment in a Brief look at the Alternatives Solutions

Bovard, Ardeshir LU (2013) HARN60 20131
Department 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)
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author
Bovard, Ardeshir LU
supervisor
organization
course
HARN60 20131
year
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},
  keyword      = {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     = {eng},
  note         = {Student Paper},
  title        = {Public Bodies and VAT Treatment in a Brief look at the Alternatives Solutions},
  year         = {2013},
}