Financial Activities in European VAT – A Theoretical and Legal Research of the European VAT System and the Actual and Preferred Treatment of Financial Activities
Table of Contents:
Preface
Abbreviations
1. Introduction
2. The financial sector, money and interest
3. Consumption and financial activities
4. The exemptions for financial services
5. The scope
6. Taxable person
7. Taxable transactions
8. Place of supply
9. Chargeable event and chargeability of VAT
10. Taxable amount
11. Deduction of input VAT
12. Possible treatments of financial services
13. Final remarks and future reforms
List of references
Index
Annex I
Annex II
Table of Contents: