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Intermediation of Insurance and Financial Services in European VAT

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The current European VAT legislation encompassing insurance and financial services, including intermediation thereof, dates back to the adoption of the Sixth VAT Directive in 1977. The definitions do not, however, encompass the current complexity of insurance and financial transactions. This has resulted in considerable confusion for fiscal authorities and for businesses when deciding upon the application of the VAT exemption.
Nomor Panggil04 INT cla
PenulisClaus bohn jespersen
PenerbitKluwer Law International
Kolasi442, p.; 24 cm
BahasaEnglish
Klasifikasi04 INT cla
ISBN/ISSN978-9041137326
Edisi
Tanggal Terbit2011
TopikVAT