Essays about: "VAT Groups"
Found 5 essays containing the words VAT Groups.
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1. VAT Grouping and the Cost-Sharing Exemption: Similarities, Differences, and their Interaction
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The present thesis deals with two different provisions in the VAT Directive, the VAT grouping, provided in Article 11 of the VAT Directive, and the cost-sharing exemption, provided in Article 132(1)(f) of the VAT Directive. Both provisions are utilised by businesses in order to alleviate the undesirable consequences of the irrecoverable input VAT. READ MORE
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2. E-book market adoption in Sweden
University essay from Blekinge Tekniska Högskola/Institutionen för industriell ekonomiAbstract : The purpose of this thesis is to contribute to the knowledge about why customers select e-books, paper books or audiobooks, and what differences exist for different customer groups. Considering that publishing is a really old business, well established hundreds of years before the internet, it is not surprising that disruptive new concepts as e-books, audiobooks and the internet require the companies to change their way of doing and looking upon business. READ MORE
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3. The Swedish VAT reduction on restaurant services and its effect on the employment rate
University essay from Lunds universitet/Nationalekonomiska institutionenAbstract : Abstract The thesis is examines whether the VAT reduction for restaurant services imposed in Sweden on the first of January in 2012 affects the employment rate. A fixed effect panel data analysis was performed with total employment as dependent variable and correlated against groups of Swedish regions. READ MORE
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4. Public Bodies and VAT Treatment in a Brief look at the Alternatives Solutions
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The aim of this thesis is to examine the current VAT treatment of public bodies in the EU, as defined by the rules of the VAT Directive. This study will examine and evaluate the current problems in interpretation of Art. READ MORE
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5. VAT Groups in European VAT: the Actual and Preferred Treatment
University essay from Lunds universitet/Institutionen för handelsrättAbstract : This thesis investigates the current treatment of VAT groups under art.11 of the Recast Directive and enumerates problems relating to the wording and application of the provision in the Member States. Later it offers a preffered treatment based on the interepretation of art. 11 and general principles of VAT law. READ MORE
