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Scarica qui l'abstract - Fausto Lupetti Editore

Scarica qui l'abstract - Fausto Lupetti Editore

L’iva occulta - Un

L’iva occulta - Un caso di technological fiscal drag? difficulty – without today’s informatics tools – to calculate VAT on a very large number of small entity services, such as banking operations. 8 For the particular economic and social importance, this study deals with the consequences of the exemption in the field of public health, maintaining however an illustrative purpose of the general phenomenon of exemption in the European system. Reduced rates The legislature established from the outset a standard rate and one or two reduced rates to be applied at the discretion of the Member State to a restricted list of goods and services. 9 Reading Annex H to the Directive 77/388/EEC as well as the existing annex III 10 to the Directive 2066/112/EC it is clear that the legislator intended 1. that the exemption would still have represented a benefit in specific socially relevant sectors, where (at that time) the service production – which was mainly labor intensive and not very technological – would have suffered very slightly from the negativity related to the impossibility to deduct VAT on purchases; 2. that the application of a ‘reduced rate, resulting in the principle of tax neutrality, would still have represented a minor benefit compared to the exemption, so as to provide for the possibility of applying it to similar services but provided by people that Member States would have considered less eligible. In this case, moreover, not explicitly stating to allow Member States the faculty to accord the right to tax as an option. 8. According to the Advocate General Ruiz-Jarabo Colomer on point 24 of the conclusions of Case C-235/00 “the exemption can not have another motive than that of releasing the tax regime to operations that, given their frequency and habitualness, make up a fundamental element of the financial systems. 9. See http://ec.europa.eu/taxation_customs/taxation/vat/how_vat_works/ rates/index_en.htm 10. It is seen at numbers 15) and 17) of the enclosed III the expression “in so far as such operations are not exempt..”. Analogous expressions was also in the attached H of the sixth policy. 8

We can therefore infer that the Community legislature, in introducing the value added tax and accepting as a “lesser evil” the distortions inherent the exemption without the right to deduction, imagined a non-deductible tax impact that would have remained as an expense charged on the subject practicing the free-tax activity – what today is called “hidden tax” – however lower than the entity of the reduced social rate. This was certainly true in the ’70s when the hospital was staffed by medical and paramedical staff, by administrative and technical, and purchases were almost exclusively concentrated on medicines, food, utilities and very little technical equipment, but the situation over the years – at least in the centers of excellence – has changed completely. 11 The impact of technology has largely increased and the need for increasingly sophisticated services makes it essential to outsource technological as well as administrative and management services. As anticipated at the beginning of this work, the exemption without the right to deduct therefore acts as a “fiscal technological drag”. 12 Model of analysis for the quantification of the Hidden VAT phenomenon Abstract In order to determine the volume of hidden VAT generated by the exemption/exclusion 13 regime a model characterized by the following logical scheme has been developed. 11. “In particular the sector of medical and paramedic assistance in one sense registered in the last decades notable changes in the nature, organization, and content of the services; the institutional forms of the distribution of assistance, that do not have an exclusively public character anymore, present fundamental internal differences of every member State: it is materially impossible to describe them in a satisfactory way making use of elliptic terms, like “organisms,” “properly recognized institutions,” or “organisms with social character” (point 10 of the Conclutions of the Advocate Generale Georges Cosmas on November 17, 1998 in case C-216/97). 12. Th “Preliminary considerations: the original sin of public VAT” can be seen at points 14, 15 and 16 of the conclusions of the Advocate General Ruiz-Jarabo Damaso in the Case c-498/03. 9

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