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Journal article

The EU VAT treatment of public sector bodies: slowly moving in the wrong direction

Abstract:

In most countries applying a value added tax (VAT) system, the activities and transactions undertaken by public sector bodies are not subject to full taxation. The rationale usually invoked to justify lack of full taxation is of a mixed conceptual and political kind. On one hand, there is a view that the activities of those bodies are hard to tax and that, in practice, it is almost impossible to establish a single VAT treatment applicable to all of them. One the other hand, and more important...

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Rita de la Feria More by this author
Publication date:
2009
URN:
uuid:196fe22c-24fb-4e83-b781-50944c257dde
Local pid:
oai:eureka.sbs.ox.ac.uk:348

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