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VAT Neutrality

Book | 1st edition 2015 | France, Luxembourg | Charlène Adline Herbain
Also available on Strada lex
Description

Most major economies use a value added tax (VAT) which is a derivation of the French 1954 taxe sur la valeur ajoutée. The initial imposition of VAT in France and its spread around the world have been driven by economic reasons. This book focuses on one of these economic triggers: the neutrality of VAT as regards the functioning of the economy. It demonstrates that the reason VAT was chosen in France and why thereafter it spread around the world was because it offered the possibility to collect governmental revenue while allowing the economic forces of the market to interplay without being adversely affected.
The prerequisite conditions for the existence of VAT neutrality are therefore identified herein along with an overview of the VAT mechanism, demonstrating that the concept of neutrality is built into the VAT system in a manner that allows for the preservation of the natural functioning of the market. After the definition of VAT neutrality is set forth, the elements that comprise VAT neutrality are tested against the realities on the ground and the issues that infringe the neutrality of VAT are identified and analysed. In conclusion, remedies for these issues are being sought by a review of the causes of infringement of VAT neutrality in the perspective of selected proposals for modified VAT systems. These proposals include redesignating the place where VAT is levied and improving VAT collection. Ultimately, the proposed solution has recourse to the roots of VAT together with the most advanced technological tools available to give back to VAT the power to levy revenue while letting the economic forces of the market interplay without instigating any adverse influence.

Digital version available on :

  • Strada lex Belgium
  • Strada lex Luxemburg

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Technical info
More Information
Type of product Book
Format Paperback
EAN / ISSN 9782879747873 / 9782879747880
Weight 547 g
Status Available
Access to exercice No
Publisher Larcier
Language English
Publication Date Apr 29, 2015
Available on Strada Belgique Yes
Available on Strada Europe No
Available on Strada Luxembourg Yes
Table of contents

Acknowledgements
Foreword by Professor André Prüm
List of abbreviations, acronyms and references
Introduction

Part 1 – The initial impetus for neutrality
Part 2 – The definition of neutrality
Part 3 – The limitations to neutrality

Conclusion
Afterword by Me Jean-Claude Bouchard
List of figures
Bibliography & References