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A proposal to apply the Kiwi-VAT to insurance services in the European Union

Cnossen, Sijbren - In: International tax and public finance 20 (2013) 5, pp. 867-883

Persistent link: https://www.econbiz.de/10010231151

Applying VAT to financial services : is the new "mobile-ratio method" adequate for insurance?

Altenburger, Otto A. - In: Zeitschrift für die gesamte Versicherungswissenschaft 111 (2022) 3, pp. 353-360

. 71 (1), pp. 155–181), called “mobile-ratio method”. This paper examines whether the new method is adequate for insurance … services. It reveals that the analogy between insurance services and other financial services, while amazing at first glance …, does not reach far enough to make the “mobile-ratio method” practically applicable to insurance services. …

Persistent link: https://www.econbiz.de/10013441798

Die Bedeutung privater Direktimporte für die Güterbesteuerung in der Europäischen Union

Ratzinger, Jürgen - 1998

Persistent link: https://www.econbiz.de/10000645449

EU-Umsatzsteuer-Berater : der Informationsdienst zu EG-Richtlinien und EuGH-Rechtsprechung

2006-2014: Köln : O. Schmidt - 2006 - 2014,3

Persistent link: https://www.econbiz.de/10003339091

Umsatzsteuer im europäischen Binnenmarkt : 33. Jahrestagung der Deutschen Steuerjuristischen Gesellschaft e.V., Bochum, 15. und 16. September 2008 ; [Veröffentlichungen der Deutsch...

Seer, Roman (contributor) - 2009

Persistent link: https://www.econbiz.de/10003822398

VAT on intra-community trade and bilateral micro revenue clearing in the EU

Breuer, Christian; Nam, Chang-woon - 2009

This study discusses European Commission's recent proposal to combat VAT fraud by taxing intra-Community supplies at a common rate of 15%, accompanied by the internal correction of input-tax gap between an importer and his own national tax authority, which is caused by the national VAT rate...

Persistent link: https://www.econbiz.de/10003883042