Cost sharing exemptions

Herman van Kesteren, Vishal Sharma

Research output: Contribution to journalArticleScientific

Abstract

The cost-sharing exemption applied in the field of VAT is losing its relevance rapidly as it is becoming clear that it cannot be applied in many sectors of the economy after all.
Original languageEnglish
Article number2
Pages (from-to)229-236
Number of pages8
JournalERA Forum
Volume19
Issue number2
DOIs
Publication statusPublished - 1 Jun 2018

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cost sharing
exemption
economy

Keywords

  • cost sharing exemption
  • vat

Cite this

van Kesteren, Herman ; Sharma, Vishal. / Cost sharing exemptions. In: ERA Forum. 2018 ; Vol. 19, No. 2. pp. 229-236.
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Cost sharing exemptions. / van Kesteren, Herman; Sharma, Vishal.

In: ERA Forum, Vol. 19, No. 2, 2, 01.06.2018, p. 229-236.

Research output: Contribution to journalArticleScientific

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AU - van Kesteren, Herman

AU - Sharma, Vishal

PY - 2018/6/1

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N2 - The cost-sharing exemption applied in the field of VAT is losing its relevance rapidly as it is becoming clear that it cannot be applied in many sectors of the economy after all.

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KW - vat

U2 - 10.1007/s12027-018-0520-9

DO - 10.1007/s12027-018-0520-9

M3 - Article

VL - 19

SP - 229

EP - 236

JO - ERA Forum

JF - ERA Forum

SN - 1612-3093

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