Third sector entities as providers of welfare services under VAT: exemptions and reduced rates
This paper aims to provide answers to several uncertainties arising from the VAT regulation and regarding the social welfare services as a sector of the economy which is especially relevant for the so-called “Social Economy” or “Third Sector” entities and, particularly, for cooperatives. After some...
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Format: | Article |
Language: | English |
Published: |
AECOOP Escuela de Estudios Cooperativos
2014-04-01
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Series: | Revista de Estudios Cooperativos |
Subjects: | |
Online Access: | http://revistas.ucm.es/index.php/REVE/article/view/44292 |