The Cost Sharing Exemption Under Debate - Part 2

Download or read book The Cost Sharing Exemption Under Debate - Part 2 written by N. Jovanovic and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The cost sharing exemption of article 132(1)(f) of the VAT Directive is currently under debate, both at the level of the European Commission and within individual Member States. In this second part of their article, the authors continue the discussion of the application of the exemption in cross-border scenarios, that include both EU and non-EU situations, and the interaction of the exemption with the concept of VAT grouping as set out in article 11 of the VAT Directive.