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

Journal
Author
Carvalho, B.; Lamensch, M.C.S.; Thiel, S. van
Country
European Union
Published Date
Issue
European Taxation 2011 (Volume 51), No. 1
FormatPDF
EUR
45
| USD
50 (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.