Subsidies in the EU and Switzerland

Journal
Paardt, R.N.G. van der
European Union; Switzerland
International VAT Monitor 1999 (Volume 10), No. 2
FormatPDF
EUR
40
| USD
45 (VAT excl.)

Subsidies create a special type of problem in VAT. This article describes this problem and gives an overview of the VAT treatment of subsidies in the EU and Switzerland.