Intermediation of Insurance and Financial Services in European VAT

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Intermediation of Insurance and Financial Services in European VAT

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.

Statement of Responsibility

Author(s)

Claus bohn jespersen - Personal Name

Edition

Call Number

04 INT cla

ISBN/ISSN

978-9041137326

Subject(s)

VAT

Classification

04 INT cla

Series Title

GMD

Book

Language

English

Publisher

Kluwer law international

Publishing Year

2011

Publishing Place

AH Alpen aan den rijn

Collation

442, p.; 24 cm

Specific Detail Info

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