Papers by Nebojsa Jovanovic
The treatment of public bodies within Article 13 of the EU VAT Directive has attracted a lot of c... more The treatment of public bodies within Article 13 of the EU VAT Directive has attracted a lot of criticism over the years. It particularly gained relevance since its mentioning in the Green Paper issued by the European Commission in 2010 as one of the aspects of the EU VAT system to which particular attention should be paid. The culmination of intensive discussions that have been held over the past few years resulted in the Consultation Paper issued by the European Commission on 25 April 2014 inviting all stakeholders to take part in the consultation processes that re-examine the provisions governing the treatment of public bodies within the EU VAT Directive. In this context, the master thesis aims at assessing the adequacy of the current regime of public bodies under Article 13 of the EU VAT Directive from the viewpoint of principle of neutrality as one of the fundamental legal principles underlying the EU VAT system. A thorough analysis of Article 13 and related negative legal and economic consequences is followed by an overview of the main two alternatives to the current regime, VAT compensation schemes and full taxation option. The latter two are presented through the prism of some of the non-EU VAT systems considered to be the most advanced in the present circumstances, the Canadian, Australian and New Zealand system.
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Papers by Nebojsa Jovanovic