Scope of the self-supply rule under EU VAT

Journal
Swinkels, J.J.P.
European Union
International VAT Monitor 2008 (Volume 19), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this article, the author deals with the self-supply rule, which applies for VAT purposes to the production of goods by taxable persons who are not entitled to full input tax deduction. He also describes the background and history of that feature of the EU VAT system, explains some specific aspects of the arrangement, and gives examples of how the taxable event can be avoided in practice.