VAT in the Public Sector and Exemptions in the Public Interest

Copenhagen Economics

No 45, Taxation Studies from Directorate General Taxation and Customs Union, European Commission

Abstract: The study analyses and measures the issues arising from the current VAT treatment of public bodies and activities carried out in the public interest. It also identifies possible options for the future, and measures their impact.

Keywords: European Union; taxation; VAT; public sector (search for similar items in EconPapers)
JEL-codes: H27 (search for similar items in EconPapers)
Pages: 268 pages
Date: 2013-01
New Economics Papers: this item is included in nep-acc, nep-pbe and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

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