the elusiveness of neutrality – why is it so difficult to

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Munich Personal RePEc Archive The elusiveness of neutrality – why is it so difficult to apply VAT to financial services? Kerrigan, Arthur European Commission, Taxation and Customs Union Directorate General 18 March 2010 Online at https://mpra.ub.uni-muenchen.de/22748/ MPRA Paper No. 22748, posted 18 May 2010 12:50 UTC

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Page 1: The elusiveness of neutrality – why is it so difficult to

Munich Personal RePEc Archive

The elusiveness of neutrality – why is it

so difficult to apply VAT to financial

services?

Kerrigan, Arthur

European Commission, Taxation and Customs Union Directorate

General

18 March 2010

Online at https://mpra.ub.uni-muenchen.de/22748/

MPRA Paper No. 22748, posted 18 May 2010 12:50 UTC

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