Public Bodies and VAT Treatment in a Brief look at the Alternatives Solutions
Abstract: The aim of this thesis is to examine the current VAT treatment of public bodies in the EU, as defined by the rules of the VAT Directive. This study will examine and evaluate the current problems in interpretation of Art.13 of the VAT Directive and related rules and assess in specific whether the Court’s interposition has been successful in dealing with problems arising from it, or whether more fundamental legislative reform is required. The Thesis will first attempt to define the status of public bodies under the VAT Directive and finally it will focus on reform suggestions in order to examine the alternative solutions regarding the VAT treatment of public body's activities. The thesis considered the possible reforms for current VAT treatment in two groups: first modifying the current treatment by for example refund system as Canadian system follows it or reduced the current exemptions. The second group indicated replacing the current treatment by full taxation of public bodies in the form of Australian and New Zealand systems
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