FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2170968244> ?p ?o ?g. }

• W2170968244 abstract "Charities are not mentioned as such in the VAT Directive. However, the VAT Directive provides for ‘Exemptions for certain activities in the public interest’. Most of the exempt activities are deemed charitable in many Member States of the European Union, for example medical care, welfare and social security work, education, religion, sports and culture. I will not discuss these exemptions in detail (the full text is included in Annex 1), but I aim to draw some general conclusions regarding the effectiveness of the current value added tax (VAT) treatment of charities, taking into account the boundaries set by European legislation. The central question in this paper is whether the current treatment of charities for VAT purposes is effective and efficient, given the objects of the exemptions for certain activities in the public interest and how this effectiveness could be improved.Before addressing the exemptions, it is important to appreciate that various charities are not within the realm of VAT at all. Problems those charities encounter may be similar to problems encountered by charities whose activities are exempt, but the reasons are completely different. Changes to the VAT regime will not provide a solution for those charities as their problems are caused by the basic structure of VAT and therefore cannot to be solved within the VAT framework. Having thus made the distinction between charities within and outside VAT in paragraph 2, I will discuss in paragraph 3 why exemptions for certain activities in the public interest are included in the VAT Directive at all and I will examine whether the vague wording of some exemptions gives Member States the opportunity to interpret these exemptions in whatever way they like. In paragraph 4, I will highlight some general rules regarding the exemptions which limit the freedom of Member States, by analyzing the case law developed by the Court of Justice of the European Union (ECJ) over the years. These general rules stem from the objects of the exemptions and the basic VAT principles. In paragraph 5, I will establish the purpose of the exemptions as defined by the ECJ. Paragraph 6 examines whether these objects are achieved effectively and efficiently by the current exemptions. In paragraph 7, I will develop several alternatives to better achieve these objects and at the same time to mitigate the negative consequences of a VAT levy for charities which are not VAT taxable persons, as this would also improve the effectiveness of government policy regarding charities. In this paragraph I will also briefly pay attention to the study announced by the European Commission regarding exemptions in the public interest. Paragraph 8 concludes this paper." @default.
• W2170968244 created "2016-06-24" @default.
• W2170968244 creator A5012363029 @default.
• W2170968244 date "2010-06-01" @default.
• W2170968244 modified "2023-09-28" @default.
• W2170968244 title "Effectiveness of the Current VAT Treatment of Charities: Are the Objects of the VAT Exemptions in the Public Interest Being Achieved and If Not, How Can This Be Improved within the Restrictions Imposed by EU Legislation?" @default.
• W2170968244 hasPublicationYear "2010" @default.
• W2170968244 type Work @default.
• W2170968244 sameAs 2170968244 @default.
• W2170968244 citedByCount "0" @default.
• W2170968244 crossrefType "posted-content" @default.
• W2170968244 hasAuthorship W2170968244A5012363029 @default.
• W2170968244 hasConcept C100243477 @default.
• W2170968244 hasConcept C105639569 @default.
• W2170968244 hasConcept C119857082 @default.
• W2170968244 hasConcept C144133560 @default.
• W2170968244 hasConcept C162324750 @default.
• W2170968244 hasConcept C17744445 @default.
• W2170968244 hasConcept C190253527 @default.
• W2170968244 hasConcept C199360897 @default.
• W2170968244 hasConcept C199539241 @default.
• W2170968244 hasConcept C2776291640 @default.
• W2170968244 hasConcept C2776475305 @default.
• W2170968244 hasConcept C2777206241 @default.
• W2170968244 hasConcept C2777351106 @default.
• W2170968244 hasConcept C2778757428 @default.
• W2170968244 hasConcept C2779547435 @default.
• W2170968244 hasConcept C2910001868 @default.
• W2170968244 hasConcept C41008148 @default.
• W2170968244 hasConcept C83009810 @default.
• W2170968244 hasConceptScore W2170968244C100243477 @default.
• W2170968244 hasConceptScore W2170968244C105639569 @default.
• W2170968244 hasConceptScore W2170968244C119857082 @default.
• W2170968244 hasConceptScore W2170968244C144133560 @default.
• W2170968244 hasConceptScore W2170968244C162324750 @default.
• W2170968244 hasConceptScore W2170968244C17744445 @default.
• W2170968244 hasConceptScore W2170968244C190253527 @default.
• W2170968244 hasConceptScore W2170968244C199360897 @default.
• W2170968244 hasConceptScore W2170968244C199539241 @default.
• W2170968244 hasConceptScore W2170968244C2776291640 @default.
• W2170968244 hasConceptScore W2170968244C2776475305 @default.
• W2170968244 hasConceptScore W2170968244C2777206241 @default.
• W2170968244 hasConceptScore W2170968244C2777351106 @default.
• W2170968244 hasConceptScore W2170968244C2778757428 @default.
• W2170968244 hasConceptScore W2170968244C2779547435 @default.
• W2170968244 hasConceptScore W2170968244C2910001868 @default.
• W2170968244 hasConceptScore W2170968244C41008148 @default.
• W2170968244 hasConceptScore W2170968244C83009810 @default.
• W2170968244 hasLocation W21709682441 @default.
• W2170968244 hasOpenAccess W2170968244 @default.
• W2170968244 hasPrimaryLocation W21709682441 @default.
• W2170968244 hasRelatedWork W1484108660 @default.
• W2170968244 hasRelatedWork W1507542319 @default.
• W2170968244 hasRelatedWork W1555316822 @default.
• W2170968244 hasRelatedWork W1563268477 @default.
• W2170968244 hasRelatedWork W1805515694 @default.
• W2170968244 hasRelatedWork W2077517392 @default.
• W2170968244 hasRelatedWork W2145330554 @default.
• W2170968244 hasRelatedWork W2157219694 @default.
• W2170968244 hasRelatedWork W2292968919 @default.
• W2170968244 hasRelatedWork W2430250229 @default.
• W2170968244 hasRelatedWork W248473426 @default.
• W2170968244 hasRelatedWork W258536955 @default.
• W2170968244 hasRelatedWork W2585475382 @default.
• W2170968244 hasRelatedWork W2587512969 @default.
• W2170968244 hasRelatedWork W2626915710 @default.
• W2170968244 hasRelatedWork W2944070696 @default.
• W2170968244 hasRelatedWork W2971672304 @default.
• W2170968244 hasRelatedWork W3124602255 @default.
• W2170968244 hasRelatedWork W3166303425 @default.
• W2170968244 hasRelatedWork W3123653144 @default.
• W2170968244 isParatext "false" @default.
• W2170968244 isRetracted "false" @default.
• W2170968244 magId "2170968244" @default.
• W2170968244 workType "article" @default.