Advanced

Interaction between art.132, art.133 and art.134 of the Council VAT Directive 2006/112/EC

Gutiérrez Díaz, Inmaculada LU (2014) HARN60 20141
Department of Business Law
Abstract
The exemptions for certain activities in the public interest of art.132(1) of the VAT Directive are confined to those supplies of goods and services carried out by bodies governed by public law. Article 133 of the Directive enables the Member States to grant to bodies other than those governed by public law, in accordance with certain conditions, the exemption of those transactions related to hospital and medical care, welfare and social security work, protection of children and young persons, education, supplies made by organisations of special importance as religious communities or trade unions, sport and physical education, and cultural services. While some of the exemptions in the public interest are expanded beyond their original... (More)
The exemptions for certain activities in the public interest of art.132(1) of the VAT Directive are confined to those supplies of goods and services carried out by bodies governed by public law. Article 133 of the Directive enables the Member States to grant to bodies other than those governed by public law, in accordance with certain conditions, the exemption of those transactions related to hospital and medical care, welfare and social security work, protection of children and young persons, education, supplies made by organisations of special importance as religious communities or trade unions, sport and physical education, and cultural services. While some of the exemptions in the public interest are expanded beyond their original limited application under art.133, art.134 restricts this faculty, as well as the granting of those same exemptions regarded in art.132(1) itself. The not facile interaction between art.132(1), art.133 and art.134 of the VAT Directive will focus the main discussion. (Less)
Please use this url to cite or link to this publication:
author
Gutiérrez Díaz, Inmaculada LU
supervisor
organization
course
HARN60 20141
year
type
H1 - Master's Degree (One Year)
subject
keywords
Exemptions in the public interest, Article 132, Article 133, Article 134, VAT Treatment of public bodies, Fiscal Neutrality, Effectiveness of EU Law
language
English
id
4456584
date added to LUP
2014-06-16 16:29:34
date last changed
2014-06-16 16:29:34
@misc{4456584,
  abstract     = {The exemptions for certain activities in the public interest of art.132(1) of the VAT Directive are confined to those supplies of goods and services carried out by bodies governed by public law. Article 133 of the Directive enables the Member States to grant to bodies other than those governed by public law, in accordance with certain conditions, the exemption of those transactions related to hospital and medical care, welfare and social security work, protection of children and young persons, education, supplies made by organisations of special importance as religious communities or trade unions, sport and physical education, and cultural services. While some of the exemptions in the public interest are expanded beyond their original limited application under art.133, art.134 restricts this faculty, as well as the granting of those same exemptions regarded in art.132(1) itself. The not facile interaction between art.132(1), art.133 and art.134 of the VAT Directive will focus the main discussion.},
  author       = {Gutiérrez Díaz, Inmaculada},
  keyword      = {Exemptions in the public interest,Article 132,Article 133,Article 134,VAT Treatment of public bodies,Fiscal Neutrality,Effectiveness of EU Law},
  language     = {eng},
  note         = {Student Paper},
  title        = {Interaction between art.132, art.133 and art.134 of the Council VAT Directive 2006/112/EC},
  year         = {2014},
}