VAT saving schemes and abuse of law – Brandon Gatt & Frank Borger

Frank and Brandon will discuss examples of various VAT saving schemes in, for example, the following industries: gambling, healthcare, financial services, aircraft and yachting. However some schemes do not feel right. Tax administrations try to tackle such schemes for instance with the doctrine of abuse of law. When does that apply? Also the legislator tries to fight non-taxation for instance with the effective use and enjoyment provisions.