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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Bibliographic Details
Main Author: Mercedes Navarro Egea
Format: Article
Language:English
Published: AECOOP Escuela de Estudios Cooperativos 2014-04-01
Series:Revista de Estudios Cooperativos
Subjects:
IVA
Online Access:http://revistas.ucm.es/index.php/REVE/article/view/44292