Harmonization of the EU “Zero Rate for Airlines”

Journal
Walker, J.D.
European Union
International VAT Monitor 2013 (Volume 24), No. 5
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author highlights the problems for businesses operating in the aviation sector caused by lack of harmonized understanding of the zero rating of supplies of goods and services made to “airlines” within the meaning of article 148(e) of the EU VAT Directive, and recommends a possible solution.