The EU VAT treatment of public sector bodies: slowly moving in the wrong direction
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 tha...
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| Format: | Journal article |
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2009
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| _version_ | 1826261289573285888 |
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| author | de la Feria, R |
| author_facet | de la Feria, R |
| author_sort | de la Feria, R |
| collection | OXFORD |
| description | 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 importantly, there is a perception that exclusion of the products supplied by public sector bodies from full taxation,achieves social and distributional aims. The rule under the EU VAT system is that supplies by public sector bodies are non–taxable. In practice, however, the VAT treatment of public sector bodies is extremely complex, giving rise to significant legal problems and economic distortions. The aim of this paper is to consider the current legislative framework, with special consideration being given to recent developments in this area, at both legislative and jurisprudential levels, in an attempt to determine whether they constitute positive progress, or whether together they represent a slow and subtle move towards a further deepening of the system’s already existing fl |
| first_indexed | 2024-03-06T19:19:06Z |
| format | Journal article |
| id | oxford-uuid:196fe22c-24fb-4e83-b781-50944c257dde |
| institution | University of Oxford |
| last_indexed | 2024-03-06T19:19:06Z |
| publishDate | 2009 |
| record_format | dspace |
| spelling | oxford-uuid:196fe22c-24fb-4e83-b781-50944c257dde2022-03-26T10:49:04ZThe EU VAT treatment of public sector bodies: slowly moving in the wrong direction Journal articlehttp://purl.org/coar/resource_type/c_dcae04bcuuid:196fe22c-24fb-4e83-b781-50944c257ddeSaïd Business School - Eureka2009de la Feria, RIn 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 importantly, there is a perception that exclusion of the products supplied by public sector bodies from full taxation,achieves social and distributional aims. The rule under the EU VAT system is that supplies by public sector bodies are non–taxable. In practice, however, the VAT treatment of public sector bodies is extremely complex, giving rise to significant legal problems and economic distortions. The aim of this paper is to consider the current legislative framework, with special consideration being given to recent developments in this area, at both legislative and jurisprudential levels, in an attempt to determine whether they constitute positive progress, or whether together they represent a slow and subtle move towards a further deepening of the system’s already existing fl |
| spellingShingle | de la Feria, R The EU VAT treatment of public sector bodies: slowly moving in the wrong direction |
| title | The EU VAT treatment of public sector bodies: slowly moving in the wrong direction
|
| title_full | The EU VAT treatment of public sector bodies: slowly moving in the wrong direction
|
| title_fullStr | The EU VAT treatment of public sector bodies: slowly moving in the wrong direction
|
| title_full_unstemmed | The EU VAT treatment of public sector bodies: slowly moving in the wrong direction
|
| title_short | The EU VAT treatment of public sector bodies: slowly moving in the wrong direction
|
| title_sort | eu vat treatment of public sector bodies slowly moving in the wrong direction |
| work_keys_str_mv | AT delaferiar theeuvattreatmentofpublicsectorbodiesslowlymovinginthewrongdirection AT delaferiar euvattreatmentofpublicsectorbodiesslowlymovinginthewrongdirection |