Items where Keyword is "VAT" (Publications and Working Papers)

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Number of items: 10.

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de la Feria, Rita (2012) The 2011 Communication on the Future of VAT: Harnessing the Economic Crisis for EU VAT Reform. British Tax Review, 2. pp. 119-134. Full text not available from this repository.
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de la Feria, Rita (2010) Commission v United Kingdom.  Insurance and financial transactions.  No refund of input VAT to taxable persons not established in EU territory. Court of Justice. Highlights & Insights on European Taxation, 11. Full text not available from this repository.
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de la Feria, Rita (2011) EMI Group. ‘Samples’ and ‘gifts of small value’. Court of Justice. Highlights & Insights on European Taxation, 11. Full text not available from this repository.
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de la Feria, Rita (2009) The EU VAT treatment of Public Sector Bodies: Slowly Moving in the Wrong Direction. Intertax, 37 (3). pp. 148-165.
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de la Feria, Rita (2008) HMRC v Weald Leasing Ltd. Not only artifical: the abuse of law test in VAT. British Tax Review (5). pp. 556-563. Full text not available from this repository.
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de la Feria, Rita (2010) Partial‐Exemption Policy in the United Kingdom. International VAT Monitor, 21 (2). pp. 119-123. Full text not available from this repository.
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de la Feria, Rita (2007) The EU VAT Treatment of Insurance and Financial Services (Again) Under Review. EC Tax Review, 16 (2). pp. 74-89. Full text not available from this repository.
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de la Feria, Rita (2011) Weald Leasing. Application of the abuse of law test in the VAT sphere. Court of Justice. Highlights & Insights on European Taxation, 3. Full text not available from this repository.
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de la Feria, Rita and Lockwood, Ben (2010) Opting for Opting In? An Evaluation of the Commission’s Proposals for Reforming VAT for Financial Services. Fiscal Studies, 31 (2). pp. 171-202. Link to full text available through this repository.
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de la Feria, Rita and Van Kesteren, H (2013) Introduction to this Issue - VAT Exemptions: Consequences and Design Alternatives. International VAT Monitor, 22 (5). Full text not available from this repository.
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This list was generated on Tue Nov 21 15:41:50 2017 WET.