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|Most VAT systems exclude public bodies from the scope of value added tax (VAT) systems. However, a movement to include public sector bodies within the GST system to some extent or even fully (as in New Zealand) is gaining momentum, and underlies the European Commission’s 2011 study on the treatment and economic impact of exemptions in the public interest. Whether the present EU treatment really is as bad as some of its critics suggest, and whether the New Zealand model really is so perfect that jurisdictions with exclusion models ought simply to replace these existing systems with a New Zealand style system: these are the questions which triggered this research and which form the basis for the critical analysis contained in this book. |
List of Abbreviations.
Part I Introduction.
CHAPTER 1 VAT/GST and the Public Sector: Issues and Problems.
Part II Exclusion Systems.
CHAPTER 2 The Exclusion of Public Bodies from the Scope of European VAT .
CHAPTER 3 The Treatment of the Income of a Public Body.
CHAPTER 4 Deduction of Input VAT and Other Issues.
CHAPTER 5 VAT Compensation Schemes in Denmark.
CHAPTER 6 VAT Compensation Schemes in Sweden.
CHAPTER 7 Other VAT Compensation Schemes.
CHAPTER 8 State Aid and Compensation Schemes.
CHAPTER 9 Concluding Discussion.
Part III Full Taxation Models.
CHAPTER 10 New Zealand’s GST System and Public Management.
CHAPTER 11 The Inclusion of Public Bodies in New Zealand.
CHAPTER 12 The Treatment of the Income of Public Bodies.
CHAPTER 13 Other Issues and Conclusions.
Part IV Evaluation.
CHAPTER 15 Towards a ‘Best Practice’.
Official Legal References.
Table of Cases.