Essays about: "VAT grouping"
Found 5 essays containing the words VAT grouping.
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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. Are the Swiss fixed establishment rules a solution to the VAT grouping issues of the European Union?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The VAT grouping provision in Article 11 of the VAT directive is a recent source of problems for the European Union. Especially the area of cross border head office to branch transactions was in the centre of attention in the recent case law. READ MORE
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3. VAT Grouping through a Head Office or a Branch - How does a Membership of a VAT Group Affect the Relationship between a Head Office and its Branch?
University essay from Lunds universitet/Juridiska institutionenAbstract : In its ruling in FCE Bank, the CJEU stated that a supply between a head office and its branch does not constitute a taxable transaction since the head office, together with its branch, constitute one taxable person. Ten years later the CJEU ruled in Skandia America stating that the principle deriving from FCE Bank is not applicable when the branch is a member of a VAT group. READ MORE
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4. The Preferred Treatment of the Fixed Establishment in the European VAT
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The concept of the FE is relevant in the EU VAT from the two main perspectives as regards the cross-border supplies of services: entitlement of the MS to tax the supply and distribution of VAT accounting obligations between the supplier and the customer. This influences VAT burden and cash flows of both the parties to the supply and the state in which the supply is subject to VAT. READ MORE
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5. The Field of Application of the Cost-sharing exemption in Art. 132 (1)(f) of the EU VAT Directive and the Swedish implementation
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The cost-sharing exemption provided by Art. 132(1)(f) EVD is a provision with a specific objective. The legal function of the provision is to enable economic operators which carry on exempt activities to emancipate certain internal sources which are directly necessary to carry on the exempt activity to be outsourced, and thus supplied exempt. READ MORE
