Pursuing the evolvement and purpose of the Cost Sharing Exemption in the EU VAT system
(2019) HARN60 20191Department of Business Law
- Abstract
- on the 21st of September, the CJEU delivered the judgements in DNB Banka and AVIVA, clearly stating that the cost sharing exemption cannot be relied upon by taxable persons operating in the financial and insurance sectors, due to the fact that the scope of Article 132(1)(f) is limited to exemptions in the public interest. This paper will look at the purpose and the development of Article 132(1)(f)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/8980300
- author
- Volfs, Krisjanis LU
- supervisor
- organization
- course
- HARN60 20191
- year
- 2019
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Cost Sharing Exemption, Article 132(1)(f), VAT, VAT Directive
- language
- English
- id
- 8980300
- date added to LUP
- 2019-06-12 09:31:42
- date last changed
- 2019-06-12 09:31:42
@misc{8980300, abstract = {{on the 21st of September, the CJEU delivered the judgements in DNB Banka and AVIVA, clearly stating that the cost sharing exemption cannot be relied upon by taxable persons operating in the financial and insurance sectors, due to the fact that the scope of Article 132(1)(f) is limited to exemptions in the public interest. This paper will look at the purpose and the development of Article 132(1)(f)}}, author = {{Volfs, Krisjanis}}, language = {{eng}}, note = {{Student Paper}}, title = {{Pursuing the evolvement and purpose of the Cost Sharing Exemption in the EU VAT system}}, year = {{2019}}, }