论坛:作为英国脱欧后增值税快速解决方案的“债务催收”细分的新范围?

Pub Date : 2023-01-01 DOI:10.54648/ecta2023005

Fabian Barth

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引用次数: 1

摘要

英国脱欧后，英国立法机构原则上可以自由修改其认为适当的英国增值税（VAT）法，而无需考虑欧盟（EU）指令。以金融服务增值税豁免中的“债务征收”为例，作者探讨了英国是否存在脱欧后“增值税快速解决方案”

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Forum: A New Scope for the ‘Debt Collection’ Carveout as a Post-Brexit VAT Quick Fix?

Following Brexit, the United Kingdom (UK) legislature is in principle free to amend UK Value Added Tax (VAT) law as it deems appropriate, without having to have regard to European Union (EU) Directives. Using the ‘debt collection’ carveout of the VAT exemption for financial services as an example, the author explores whether there is a case for Post-Brexit ‘VAT Quick Fixes’ in the UK. VAT, Exemptions, Brexit, Debt Collection, Financial Services

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