European Union - The VAT Exemption for Insurance-Related Services of Brokers and Agents: The Case of the “Call Centre”
- European Union
- B. Carvalho; M. Lamensch; S. van Thiel
- European Taxation, 2011 (Volume 51), No 1
- 20 December 2010
The authors, in this article, examine the VAT treatment of financial services in the European Union, in particular, the VAT treatment of services outsourced by an insurance company to an independent service provider, such as a call centre.