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 language | English |
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Article number | 2 |
Pages (from-to) | 229-236 |
Number of pages | 8 |
Journal | ERA Forum |
Volume | 19 |
Issue number | 2 |
DOIs | |
Publication status | Published - 1 Jun 2018 |
Keywords
- cost sharing exemption
- vat