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The EU VAT treatment of public sector bodies : slowly moving in the wrong direction
Feria, Rita de la - 2008
Persistent link: https://www.econbiz.de/10003846741
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Place where the supply/activity is effectively carried out as an allocation rule : VAT vs. direct taxation
Feria, Rita de la - 2009
Persistent link: https://www.econbiz.de/10003847015
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Opting for opting-in? : an evaluation of the commission's proposals for reforming VAT for financial services
Feria, Rita de la; Lockwood, Ben - 2009
Persistent link: https://www.econbiz.de/10003854317
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Opting for opting-in? : an evaluation of the European Commission's proposals for reforming VAT on financial services
Feria, Rita de la; Lockwood, Ben - In: Fiscal studies : the journal of the Institute for … 31 (2010) 2, pp. 171-202
Persistent link: https://www.econbiz.de/10008653747
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VAT and the EC internal market : the shortcomings of harmonisation
Feria, Rita de la - 2009
Persistent link: https://www.econbiz.de/10003943629
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The costs of VAT : a review of the literature
Barbone, Luca; Bird, Richard M.; Vazquez-Caro, Jaime - 2012
Persistent link: https://www.econbiz.de/10009577660
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EU VAT principles as interpretative aids to EU VAT rules : the inherent paradox
Feria, Rita de la - 2016
Persistent link: https://www.econbiz.de/10011458004
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Blueprint for reform of VAT rates in Europe
Feria, Rita de la - 2014
Persistent link: https://www.econbiz.de/10010433321
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On the European Union VAT proposals : the superiority of origin over destination taxation
Lockwood, Ben - In: Fiscal studies : the journal of the Institute for … 16 (1995) 1, pp. 1-17
Persistent link: https://www.econbiz.de/10001177060
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Modernizing the European VAT
Cnossen, Sijbren - 2020
The harmonized European value-added tax (VAT) is anything but a modern consumption tax that taxes all goods and services at a uniform rate. As exemplified by an analysis of the Dutch version, some 60% of the base is exempted, that is, not taxed on output but on inputs. This has serious...
Persistent link: https://www.econbiz.de/10012834353