[PDF.97mv] Intermediation of Insurance and Financial Services in European VAT (Eucotax Series on European Taxation)

Intermediation of Insurance and Financial Services in European VAT (Eucotax Series on European Taxation)

[PDF.tw31] Intermediation of Insurance and Financial Services in European VAT (Eucotax Series on European Taxation)

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 | #4729953 in Books |  2011-07-30 | Original language:English |  9.75 x6.50 x1.00l,1.85 | File type: PDF | 448 pages

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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. As the correct VAT treatment has a...

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