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Title: | VAT implications of cross-border transport and ancillary services under the Vat Act 1998, as amended by the Value Added Tax (amendment) Act 2003 |
Authors: | Abela, Jonathan (2005) |
Keywords: | Value-added tax -- Malta Value-added tax -- Accounting -- Law and legislation -- Malta Transportation -- Law and legislation -- European Union countries |
Issue Date: | 2005 |
Citation: | Abela, J. (2005). Vat implications of cross-border transport and ancillary services under the Vat Act 1998, as amended by the Value Added Tax (amendment) Act 2003 (Bachelor’s dissertation). |
Abstract: | Subsequent to the application for EU Membership, Malta was required to adopt the EU VAT regime. The VAT Act 1998 was amended by Act X of October 2003, effective form 1 May 2004. The treatment of cross-border transactions constituted the principal amendments to achieve full compliance with the European acquis. In this respect, the area of transport services was bluntly affected. Determining the place where transport services are deemed to be supplied is crucial in establishing the subsequent VAT treatment of the transaction. As a general rule, the place of supply of transport services is deemed to be the place where the services are carried out, having regards to the distance covered. However, there are specific provisions which regulate the place of supply of transport of goods between Member States. Also, the place of supply of services ancillary to intra-Community transport and services in the intra-Community transport of goods provided by intermediaries is determined with reference to the place of supply of intra-Community transport of goods. This dissertation analyses the treatment of such services both in the intra-Community and in the international context. The research also provides selected scenarios illustrating the application of the relevant provisions. |
Description: | B.ACCTY.(HONS) |
URI: | https://www.um.edu.mt/library/oar/handle/123456789/81518 |
Appears in Collections: | Dissertations - FacEma - 1959-2008 Dissertations - FacEMAAcc - 1983-2008 |
Files in This Item:
File | Description | Size | Format | |
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B.ACCTY.(HONS)_Abela_Jonathan_2005.pdf Restricted Access | 2.55 MB | Adobe PDF | View/Open Request a copy |
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