Restoring neutrality of VAT: the internal supply provisions
Sammanfattning: Articles 18(a) and 27 ECVD are instruments within the Directive to restore neutrality of EU VAT, which has been breached by the numerous exemptions. For the purposes of this research neutrality is interpreted as a particular expression of the general EU law principle of equal treatment. The actual field of application of the provisions is studied through a legal dogmatic method and by researching the implementation of the rules in the Netherlands. The provisions aim to prevent distortion of competition by making certain internal transactions taxable as supplies made for consideration. Because the provisions are optional for Member States to implement they fail to bring structural neutrality on a European level. With a more widespread European implementation of the internal supply rules have the potential to do so, however. The self-supply of services of Art. 27 has the potential to be applied in cross-border situations and close the leak caused by the FCE Bank judgment. In addition, a more widespread use of this Article may also provide for a solution for the VAT issued in the troublesome field of public sector bodies.
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