The VAT Exemption for Insurance-Related Services of Brokers and Agents: The Case of the “Call Centre”

Journal
Carvalho, B.; Lamensch, M.C.S.; Thiel, S. van
European Union
European Taxation 2011 (Volume 51), No. 1
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.