The VAT Exemption for Insurance-Related Services of Brokers and Agents: The Case of the “Call Centre”

Lamensch, Marie;Carvalho, B.;van Thiel, S.
(2011) European Taxation — Vol. 51, n° 1 (2011)

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The authors, in this article, examine the VAT treatment of financial services in the European Union, in particular, the VAT treatment of services outsourced by an insurance company to an independent service provider, such as a call centre.
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Lamensch, M., Carvalho, B., & van Thiel, S. (2011). The VAT Exemption for Insurance-Related Services of Brokers and Agents: The Case of the “Call Centre”. European Taxation, 51(1). https://hdl.handle.net/2078.5/125194 (Original work published 2011)