A study of the VAT regime and competition in the field of passenger transport

Kpmg

No 3, Taxation Studies from Directorate General Taxation and Customs Union, European Commission

Abstract: Passenger transport is taxed on the basis of distance covered in each Member State and tax is collected at internal frontiers. Many different tax rates apply to passenger transport across the EU with some Member States applying exemptions and zero-rates. Even within the same Member State competing modes of passenger transport may be taxed differently. The study explores the economic, fiscal and practical effects of a number of alternative taxation structures for passenger transport services performed within the EU.

Keywords: European Union; taxation; VAT; transport (search for similar items in EconPapers)
JEL-codes: H24 H27 (search for similar items in EconPapers)
Pages: 187 pages
Date: 1997-11
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