Essays about: "Tax law EU VAT VAT group Single taxable person Consideration Cost allocation"

Found 1 essay containing the words Tax law EU VAT VAT group Single taxable person Consideration Cost allocation.

  1. 1. The Concept of Taxable Transactions between Head Office and Branch - In the light of Skandia America

    University essay from Lunds universitet/Juridiska institutionen

    Author : Josefine Grönkvist; [2015]
    Keywords : Tax law EU VAT VAT group Single taxable person Consideration Cost allocation; Law and Political Science;

    Abstract : The CJEU recently enriched its case law concerning the concept of a single taxable person through its ruling in Skandia America. Established case law differentiate two concepts of single taxable person. READ MORE