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EDITORIAL
Internal and External VAT audits - Measures to Fight Fraud
p. 6-7
ARTICLES
Asset Labelling for VAT Purposes
Joep Swinkels
pp. 8-16
Discussion of the VAT consequences of the ECJ’s “asset labelling” doctrine for taxable persons who partially use business assets for private purposes or private assets for business purposes.
Pro Rata Deduction by Financial Institutions -- Gross Margin or Interest?
Christian Amand and Véronique Lenoir
pp. 17-22
For the purposes of the “general pro rata”, the interpretation of “turnover” affects the input tax deduction for financial institutions. The authors summarize the pros and cons of the application of the gross margin or gross interest in respect of credit transactions.
Taxable Amount in the Case of Credit Card Payments in the Light of the New EU Regulation
Ine Lejeune and Bert Mesdom
pp. 23-29
The authors discuss what may be the most controversial part of the VAT implementing Regulation, i.e. the provision relating to the taxable amount in the case of credit or debit cards payments.
Intra-Community Triangulation
Joep Swinkels
pp. 30-36
The author examines various aspects of the new EU VAT regime which produce awkward results for intermediate suppliers in triangular intra-Community transactions.
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Introduction of a General Anti-VAT Avoidance Measure in Belgium
Ivan Massin
pp. 37-40
The author discusses the new Belgian measures intended to prevent VAT avoidance by shutting the door on the “least-taxed way”.
Edging Towards an Understanding of an Enterprise
Richard Krever
pp. 41-42
The author presents an overview of the developments regarding the ATO’s interpretation of an “enterprise", the Australian counterpart to the European notion of “economic activities”.
Practical Information on European VAT
Fabiola Annacondia and Walter van der Corput
green pages 1-12
Overview of VAT in European countries, including rates, thresholds and relevant addresses.
VAT AROUND THE WORLD
What’s Happening in Brief, Case Notes and Recent ECJ Cases in Brief
pp. 43-86
Now available to subscribers
Printable updated PDF versions of the Sixth VAT Directive and Judgments of the ECJ in VAT cases.
Subscribers to the Online International VAT Monitor will find the editions in the subdirectory in which the 2006 issues of the journal are located. On the assumption that they are able to receive PDF files as an attachment to an e-mail, subscribers to the printed International VAT Monitor can receive the editions by filling in the application form.
to a colleague
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