Cost sharing exemptions

Herman van Kesteren, Vishal Sharma

Research output: Contribution to journalArticleScientific


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
Issue number2
Publication statusPublished - 1 Jun 2018


  • cost sharing exemption
  • vat

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