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1. 1. The Field of Application of the Cost-sharing exemption in Art. 132 (1)(f) of the EU VAT Directive and the Swedish implementation

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Giuliano Heiven; [2013]
   Keywords : VAT Exemptions; Law and Political Science;

   Abstract : The cost-sharing exemption provided by Art. 132(1)(f) EVD is a provision with a specific objective. The legal function of the provision is to enable economic operators which carry on exempt activities to emancipate certain internal sources which are directly necessary to carry on the exempt activity to be outsourced, and thus supplied exempt. READ MORE