Download This PaperA Sensible Reform of the EU VAT Regime for Financial Services
International VAT Monitor, No. 5, 2009
9 Pages Posted: 11 Jan 2012 Last revised: 29 Apr 2020
Date Written: September 1, 2009
Abstract
In this article, the author describes the differences between the Member States as regards the VAT regimes currently applicable to financial services and the existing problem that financial institutions, in particular businesses in the banking sector, cannot recover input VAT. In addition, he discusses the Commission’s proposal to reform the VAT position of financial institutions.
Keywords: VAT, Bank, Financial services
JEL Classification: G15, G28, H21, K34
Suggested Citation: Suggested Citation
Borselli, Fabrizio, A Sensible Reform of the EU VAT Regime for Financial Services (September 1, 2009). International VAT Monitor, No. 5, 2009, Available at SSRN: https://ssrn.com/abstract=1982581
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