Quotation Knotzer, Christian, Pfeiffer, Sebastian. 2021. Exemptions in VAT: A Theoretical Overview of Traditional and Modern VAT Systems. In: Virtues and Fallacies of VAT: an Evaluation after 50 years, Hrsg. Robert van Brederode, 97-123. Alphen aan den Rijn: Kluwer Law International.


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Abstract

VAT exemptions are an ever-recurring issue in the case law of the CJEU. There is widespread academic consensus that exemptions are a fallacy of any VAT system. In their contribution, Christian Knotzer and Sebastian Pfeiffer, first provide a general overview of exemptions and their consequences in VAT systems. In a second step, the authors discuss the similarities and differences between traditional (e.g. the EU VAT) and modern VAT systems (e.g. the Australian GST or the GCC VAT) and their approaches to exemptions.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Chapter in edited volume
Language English
Title Exemptions in VAT: A Theoretical Overview of Traditional and Modern VAT Systems
Title of whole publication Virtues and Fallacies of VAT: an Evaluation after 50 years
Editor Robert van Brederode
Page from 97
Page to 123
Location Alphen aan den Rijn
Publisher Kluwer Law International
Year 2021
Open Access N

Associations

People
Knotzer, Christian (Details)
Pfeiffer, Sebastian (Former researcher)
Organization
Institute for Austrian and International Tax Law IN (Details)
Research areas (Ă–STAT Classification 'Statistik Austria')
5206 Financial law (Details)
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