The EU VAT system, like many VAT systems around the world, exempts insurance and financial services. As opposed to merit goods or services, such as health or ed

The current European VAT legislation encompassing insurance and financial services, including intermediation thereof, dates back to the adoption of the Sixth VA

In this article, which is divided into two parts, the author addresses the jurisprudential and policy developments that took place in 2019 in the area of VAT on

The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the

Insurance constitutes a significant part of the financial services sector and is one of the foundations of modern economy and society. In the design of tax laws