Essays about: "VAT burden"

Showing result 1 - 5 of 14 essays containing the words VAT burden.

1. 1. Third Party Benefit and Implications for Input VAT Deduction

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Gautam Agarwal; [2022]
   Keywords : Third Party Benefit; Input VAT Deduction; Law and Political Science;

   Abstract : Abstract The principle of fiscal neutrality is at the core of the EU VAT system. Neutrality in the EU VAT system comprises of two main elements, that is, equal treatment of taxable persons in the same situation and giving taxable persons the right to deduct input VAT for cost components. READ MORE

3. 2. Presumptions on the place of supply for digital B2C services

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Erik Jonas Naujoks; [2020]
   Keywords : VAT; value added tax; place of supply; digital services; cross-border; presumptions; Implementing Regulation; services; determination place of supply; compliance burden; destination principle; split-payment method; OECD guidelines; evidence rule; VAT package; B2C; final consumers; e-commerce; TBE services; Law and Political Science;

   Abstract : According to Art. 58 VAT Directive digital services are to be taxed at the place where the customer resides. The Implementing Regulation provides certain presumptions for suppliers to determine that place. READ MORE

4. 3. The relevance of incidental transactions for pro-rata deduction of input VAT under the VAT Directive

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Maija Vilhelmiina Simola; [2020]
   Keywords : Tax law; value added tax; VAT; European Union; VAT Directive; deductions; general costs; incidental transactions; skatterätt; mervärdesskatt; moms; avdrag; bitransaktioner; Law and Political Science;

   Abstract : The principle of fiscal neutrality is the essence of the EU VAT system. It aims at relieving taxable persons of the burden of VAT through the deduction mechanism provided for by the VAT Directive. In its another aspect, the principle is a means of reflecting the equal treatment of taxable persons. READ MORE

5. 4. The prohibition of deductions of input VAT relating to permanent dwellings - A standstill legislation in motion?

   University essay from Lunds universitet/Juridiska institutionen

   Author : Douglas Limnell; [2016]
   Keywords : EU-law; Social and welfare law; VAT; Tax; Tax law; Law and Political Science;

   Abstract : The area of VAT constitutes an area fully harmonized within the EU, and the framework for the European VAT is established in the VAT Directive and is implemented in Sweden through the Swedish VAT Act. The European VAT is a general tax on consumption with the purpose of only taxing purchases for personal consumption. READ MORE

6. 5. Taxing Consumption - An Analysis of the Distribution of the VAT Burden in Switzerland

   University essay from Lunds universitet/Nationalekonomiska institutionen

   Author : Tabea Anita Kaderli; [2015]
   Keywords : consumption tax; VAT burden; income distribution; uniform VAT; Switzerland; Business and Economics;

   Abstract : This paper investigates the distribution of the tax burden of the value added tax, VAT, in Switzerland. The current Swiss VAT system overall is slightly progressive, putting a higher tax burden on the high-income households. The analysis of different household types yields similar results. READ MORE