Abstract

The aim of this article is to illustrate the distorting effect of asymmetrical VAT treatment using the example of silver taxation in Germany. The author presents the development of the VAT framework for investment silver and its consequences in the form of price effects and tax optimization. He argues in favour of the tax exemption for investment silver, which is currently limited to investment gold transactions.

Full Text
Published version (Free)

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call