Advanced

Pursuing the evolvement and purpose of the Cost Sharing Exemption in the EU VAT system

Volfs, Krisjanis LU (2019) HARN60 20191
Department 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:
author
Volfs, Krisjanis LU
supervisor
organization
course
HARN60 20191
year
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},
  keyword      = {Cost Sharing Exemption,Article 132(1)(f),VAT,VAT Directive},
  language     = {eng},
  note         = {Student Paper},
  title        = {Pursuing the evolvement and purpose of the Cost Sharing Exemption in the EU VAT system},
  year         = {2019},
}