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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? Fonte: sintesi da “VAT Rates applied in the Member States of the European Union”, stato al 1 gennaio 2011, taxud.c.1 (2011)39295 – EN paragrafo I. Obviously, being able to associate the registered costs with their respective VAT rates, it will be possible to determine the specific impact of the phenomenon of hidden VAT in other economic sectors and other countries. What has been detailed in the original text and summarized so far highlights that the exemption determines, through the hidden VAT, a rise in costs for the user of medical services. This increase contrasts at least in part with the goal that gave rise to the “benefit”. The hidden VAT, in fact, determines that the end user, in the intention not subject to tax, becomes subject to it and subjected by an increase in health spending on average not less than 4.64%. On the other hand, this result is not the only and perhaps not the most relevant: from the general legal point of view, tax neutrality “[...] is the rationale of value-added tax”; instead, becoming part of the cost structure of a subject that should not be weighed on, neutrality ceases and the tax unduly influences the decision-making process by economic agents. As evidence of this please refer to the articulated analysis, reported in the text, of the cases brought to the European Court of Justice, where many traders tax-free or excluded have turned with the intent, variously expressed, to escape – as the title of this work says – exemption. These efforts come to paroxysmal and even comical 16

phenomena, like that of the Case 216/97. 18 Mrs Jennifer Gregg and Mr. Mervyn Gregg of Belfast represent themselves as having mercenary activities, profit-driven, and de-emphasize the aspect of social utility of their business just to try, unsuccessfully, to be, so to speak, “except by exclusion”. The phenomenon occurs repeatedly, making it very doubtful that the exemption may still be regarded as a “benefit”. The contrast with the principle of neutrality and its consequences The theme of hidden VAT affecting the organizational and management choices of the stakeholders has been touched upon. Specifically, in the health sector – but the reasoning may well extend to other areas – an increase in the cost of certain goods and services up to 20% will certainly affect the choices of investments for innovation and technological infrastructure renewal; as well as in the make or buy policies compared with the choices of outsourcing: in short, the higher cost of these investments reduces the operators’ propensity to spend exactly for those types of expenses and investments that are likely to contribute to the efficiency and the operational excellence. In fact, it is clear that the hidden VAT in the health sector acts as a “Technological Fiscal Drag”: an influence on the operators’ preferences of investment in technology and innovation, in perfect countertrend with the objective of using taxation as a factor of “modernization of the European social model “, set by the Community in Lisbon. Preventing the outsourcing of “no core” services, VAT acts against competition, as well as against the choices for the best form of service organization. Strategic and systemic aspects Abstract It seems to be particularly important to have a general and methodological conclusion early on in this work, namely, the importance of realizing quantitative verification that can support 18. Case 216/97 Jennifer Gregg and Mervyn Gregg/Commissioners of Customs&Excise, sentence of section on September 1999. 17

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