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https://www.um.edu.mt/library/oar/handle/123456789/4836| Title: | The case for the amendment of the VAT laws on financial services |
| Authors: | Azzopardi, Ramona Marie |
| Keywords: | Taxation -- Law and legislation -- European Union countries Financial services industry -- Taxation -- Law and legislation -- European Union countries Value-added tax -- Law and legislation -- European Union countries Tax exemption -- Law and legislation -- European Union countries |
| Issue Date: | 2009 |
| Abstract: | There needs to be a change in the current laws of VAT on Financial Services. Article 135(1) (bg) of Directive 112 /2006 EC currently exempts from VAT the financial services described therein. The exemptions are the cause of current distortion in the financial service market in Europe due to inconsistent interpretation therein and the allowances and options which the Member states currently enjoy in terms of these exemptions. The aim of this thesis is to highlight the current distortions in the light of the proposals being made by the European Commission. |
| Description: | M.A.FIN.SERVICES |
| URI: | https://www.um.edu.mt/library/oar//handle/123456789/4836 |
| Appears in Collections: | Dissertations - MA - FacLaw - 2009 |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| 09MFIN001.pdf Restricted Access | 725.17 kB | Adobe PDF | View/Open Request a copy |
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