Rita de la Feria

University of Leeds

Professor of Tax Law

School of Law

Liberty Building

Leeds, LS2 9JT

United Kingdom

SCHOLARLY PAPERS

29

DOWNLOADS
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Top 8,998

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6,411

SSRN CITATIONS
Rank 36,965

SSRN RANKINGS

Top 36,965

in Total Papers Citations

15

CROSSREF CITATIONS

6

Scholarly Papers (29)

1.

The Impact of Public Perceptions on General Consumption Taxes

(2020) British Tax Review 67/5, 637-669
Number of pages: 33 Posted: 08 Feb 2021 Last Revised: 27 Apr 2021
Rita de la Feria and Michael Walpole
University of Leeds and UNSW Australia Business School, School of Taxation and Business Law, & ATAX
Downloads 1,564 (13,896)

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Tax policy, political economy, VAT

2.

Ending VAT Exemptions: Towards a Post-Modern VAT

in Rita de la Feria (ed.), VAT Exemptions: Consequences and Design Alternatives (Wolters Kluwer, 2013), pp. 3-36
Number of pages: 34 Posted: 02 Jun 2013
Rita de la Feria and Richard Krever
University of Leeds and University of Western Australia Law School
Downloads 1,032 (26,127)

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3.

EU General Anti-(Tax) Avoidance Mechanisms: From GAAP to GAAR

In G Loutzenhiser and R de la Feria (eds), The Dynamics of Taxation (Oxford: Hart Publishing, 2020), forthcoming
Number of pages: 26 Posted: 24 Nov 2019 Last Revised: 22 Jan 2020
Rita de la Feria
University of Leeds
Downloads 589 (56,185)
Citation 1

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Tax, General Anti-Avoidance Rules, Anti-Avoidance Principles, Abuse of Law

4.

Tax Fraud and Selective Law Enforcement

(2020) Journal of Law and Society 47(2), 193-359
Number of pages: 31 Posted: 08 Feb 2020 Last Revised: 16 Jun 2020
Rita de la Feria
University of Leeds
Downloads 362 (100,804)
Citation 1

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Tax enforcement, tax fraud, crime control

5.

Thin Capitalization Rules in the Context of the CCCTB

In M. Lang et al (eds.), Common Consolidated Corporate Tax Base (Vienna: Linde Verlag, 2008), 817
Number of pages: 40 Posted: 17 Jul 2013 Last Revised: 07 Jan 2020
Ana Paula Dourado and Rita de la Feria
University of Lisbon - Institute for Economic, Financial and Fiscal (IDEFF) and University of Leeds
Downloads 337 (109,226)

Abstract:

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Tax, Avoidance, Thin Capitalisation, CCCTB

6.

Addressing VAT Fraud in Developing Countries: The Tax Policy-Administration Symbiosis

(2019) Intertax 47/11, 950-967
Number of pages: 24 Posted: 14 Nov 2019 Last Revised: 31 Jan 2020
Rita de la Feria and Anculien Schoeman
University of Leeds and University of Pretoria
Downloads 301 (124,343)

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tax fraud, tax policy, tax administration, VAT, developing countries

7.

EU VAT Principles as Interpretative Aids to EU VAT Rules: The Inherent Paradox

In M. Lang et al (eds), Recent VAT Case Law of the CJEU (Linde, 2016)
Number of pages: 26 Posted: 20 Jan 2016 Last Revised: 13 Nov 2019
Rita de la Feria
University of Leeds
Downloads 266 (140,381)
Citation 2

Abstract:

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Tax, VAT, Tax Base, Exemptions

8.

The Impact of Digitalisation on Personal Income Taxes

(2021) British Tax Review 2, 154-168
Number of pages: 16 Posted: 27 Apr 2021 Last Revised: 20 Jun 2021
Rita de la Feria and Giorgia Maffini
University of Leeds and University of Oxford - Said Business School
Downloads 264 (155,418)

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Digital economy, remote working, personal income taxes, tax competition, COVID19

9.

The New VAT General Reverse-Charge Mechanism

(2019) EC Tax Review 28/4, 172-175
Number of pages: 6 Posted: 04 Dec 2019 Last Revised: 05 Dec 2019
Rita de la Feria
University of Leeds
Downloads 229 (162,597)

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Tax, VAT Fraud, Retail Sales Tax, Compliance

10.

The EU Financial Transaction Tax as an Unsuitable and Unnecessary Proxy Tax

Canadian Tax Journal/Revue Fiscale Canadienne, 2016, Vol. 64, No. 2, p. 373
Number of pages: 16 Posted: 02 Feb 2017 Last Revised: 27 Jan 2020
Rita de la Feria and Richard Ness
University of Leeds and Linklaters LLP
Downloads 223 (166,837)

Abstract:

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financial services, value-added tax, European Union

11.

VAT and the EC Internal Market: The Shortcomings of Harmonisation

In D. Weber (ed.), Traditional and Alternative Routes to European Tax Integration (Amsterdam: IBFD, 2010), 267-308
Number of pages: 39 Posted: 19 Jul 2013 Last Revised: 05 Jan 2020
Rita de la Feria
University of Leeds
Downloads 181 (201,955)
Citation 3

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internal market, fundamental freedoms, EU tax harmonisation, VAT

12.

Designing and Implementing a Destination-Based Corporate Tax

Oxford University Centre for Business Taxation WP 14/07, May 2014
Number of pages: 27 Posted: 26 Nov 2019
Michael P. Devereux and Rita de la Feria
Centre for Business Taxation, Oxford University and University of Leeds
Downloads 166 (217,469)
Citation 5

Abstract:

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destination-based corporate income tax, international tax reform

13.

The Definitive VAT System: Breaking with Transition

(2018) EC Tax Review 27/3, 122-126
Number of pages: 7 Posted: 03 Dec 2019
Rita de la Feria
University of Leeds
Downloads 131 (263,579)
Citation 1

Abstract:

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VAT, place of supply, rates, exemptions

14.

Surcharges and Penalties in UK Tax Law

In R. Seer and A.L. Wilms (eds.), Surcharges and Penalties in Tax Law (Amsterdam: IBFD, 2016)
Number of pages: 38 Posted: 21 Aug 2015 Last Revised: 07 Jan 2020
Rita de la Feria and Parintira Tanawong
University of Leeds and Durham University - Law School
Downloads 91 (338,819)
Citation 1

Abstract:

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Tax penalties, tax fraud

15.

On Prohibition of Abuse of Law as a General Principle of EU Law

(2020) EC Tax Review 4, 142-146
Number of pages: 7 Posted: 09 Jul 2020 Last Revised: 17 Sep 2020
Rita de la Feria
University of Leeds
Downloads 79 (369,080)

Abstract:

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Tax avoidance, abuse of law, general principles of EU law, GAAR

16.

Towards an [Unlawful] Modernized EU VAT Rate Policy

(2017) EC Tax Review 2, 89-95
Number of pages: 11 Posted: 17 Nov 2019
Rita de la Feria and Max Schofield
University of Leeds and 3 PB Barristers
Downloads 75 (380,243)
Citation 1

Abstract:

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EU Taxation, Tax, VAT, Rates

17.

The Economic Effects of EU Tax Jurisprudence

(2016) European Law Review 41(1), 44-71
Number of pages: 32 Posted: 04 Nov 2019
Rita de la Feria and Clemens Fuest
University of Leeds and ifo Institute – Leibniz Institute for Economic Research at the University of Munich
Downloads 69 (397,973)
Citation 1

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European Law, Public Economics, Tax, Court of Justice of EU

18.

Prohibition of Abuse of (Community) Law: The Creation of a General Principle of EC Law Through Tax

(2008) Common Market Law Review 45, 395
Number of pages: 44 Posted: 05 Nov 2019
Rita de la Feria
University of Leeds
Downloads 66 (407,437)
Citation 5

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Prohibition of Abuse of Law, Tax, General Principles of EU law

19.

Blueprint for Reform of VAT Rates in Europe

(2015) Intertax 43(2), 154-171
Number of pages: 21 Posted: 14 May 2019
Rita de la Feria
University of Leeds
Downloads 64 (413,896)

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20.

Italmoda: The Birth of the Principle of Third-Party Liability for VAT Fraud

(2016) British Tax Review 4, 262-273
Number of pages: 12 Posted: 05 Nov 2019 Last Revised: 14 Jan 2021
Rita de la Feria and Rebecca Foy
University of Leeds and 15 Old Square Chambers
Downloads 60 (427,433)
Citation 1

Abstract:

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tax fraud, VAT, third-party liability

21.

When do Dealings in Shares Fall Within the Scope of VAT?

(2008) EC Tax Review 17(1), 25-40
Number of pages: 29 Posted: 17 Nov 2019
Rita de la Feria
University of Leeds
Downloads 50 (468,529)

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VAT, financial services, dealings in shares

22.

EU VAT Treatment of Insurance and Financial Services (Again) Under Review

(2007) EC Tax Review 16/2, 74-89
Number of pages: 26 Posted: 05 Dec 2019 Last Revised: 08 Dec 2019
Rita de la Feria
University of Leeds
Downloads 49 (468,529)
Citation 2

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VAT, Exemptions, Financial Services

23.

Place Where the Supply/Activity is Effectively Carried Out as an Allocation Rule: VAT vs Direct Taxation

In M. Lang et al (eds.), Value Added Tax and Direct Taxation – Similarities and Differences (Amsterdam: IBFD, 2009), 961-1014
Number of pages: 53 Posted: 18 Nov 2019 Last Revised: 07 Jan 2020
Rita de la Feria
University of Leeds
Downloads 41 (502,970)

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VAT, Corporate Income Tax, Allocation Rules

24.

Options for Taxing Financial Supplies in Value Added Tax: EU VAT and Australian GST Models Compared

(2009) International and Comparative Law Quarterly 58(4), 897–932
Number of pages: 41 Posted: 17 Nov 2019
Rita de la Feria and Michael Walpole
University of Leeds and UNSW Australia Business School, School of Taxation and Business Law, & ATAX
Downloads 31 (552,821)
Citation 1

Abstract:

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Tax, VAT, financial services

25.

Opting for Opting-In? An Evaluation of the European Commission’s Proposals for Reforming VAT on Financial Services

Fiscal Studies, Vol. 31, No. 2, 2010
Number of pages: 40 Posted: 24 Nov 2019
Rita de la Feria and Ben Lockwood
University of Leeds and University of Warwick
Downloads 30 (558,402)
Citation 1

Abstract:

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VAT, exemptions, financial services

26.

The EU VAT Treatment of Public Sector Bodies: Slowly Moving in the Wrong Direction

(2009) Intertax 37/3, 148-165
Number of pages: 33 Posted: 17 Nov 2019
Rita de la Feria
University of Leeds
Downloads 25 (588,819)

Abstract:

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VAT, exemptions, public sector

27.

Reverberation of Legal Principles: Further Thoughts on the Development of an EU Principle of Prohibition of Abuse of Law

In R. de la Feria and S. Vogenauer (eds), Prohibition of Abuse of Law – A New General Principle of EU Law (Hart Publishing, 2011)
Number of pages: 18 Posted: 05 Nov 2019 Last Revised: 07 Jan 2020
Rita de la Feria
University of Leeds
Downloads 25 (588,819)

Abstract:

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Principle of Prohibition of Abuse of Law, Tax, General Principles of EU Law

28.

HMRC v Weald Leasing Ltd. not only Artificial: The Abuse of Law Test in VAT

(2008) British Tax Review 5, 556-563
Number of pages: 6 Posted: 05 Mar 2021
Rita de la Feria
University of Leeds
Downloads 11 (687,474)

Abstract:

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tax avoidance, abuse of law, VAT

29.

Permanent Establishments in Indirect Taxation

Posted: 14 May 2019 Last Revised: 15 Jun 2021
Rita de la Feria
University of Leeds

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International Tax, VAT, Permanent Establishment