Essays about: "VAT"

Showing result 1 - 5 of 73 essays containing the word VAT.

  1. 1. Can the general reverse charge mechanism combat missing trader fraud and provide for secure VAT collection?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Kostadin Pavlov; [2017]
    Keywords : VAT Directive; MTIC fraud; carousel fraud; GRCM; general reverse charge mechanism; VAT collection; RST; Law and Political Science;

    Abstract : This thesis explores the European Commission’s proposal on General Reverse Charge Mechanism. VAT is a final tax on consumption. It is imposed on every transaction in the supply chain with the general aim of being deductible and thus being neutral for businesses with the right to deduct. READ MORE

  2. 2. The scope of the EU VAT Directive: Transactions carried out via Video Sharing Websites

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Christos Charalampidis; [2017]
    Keywords : Tax Law International and European Tax Law EU VAT Directive Supply for consideration Taxable Person Video Sharing Websites Sharing Economy Youtube Concepts; Law and Political Science;

    Abstract : Video Sharing Websites constitute a rather peculiar situation. On one hand, they are considered as part of what the Commission perceives as online sharing economy: users are eligible to derive income from monetizing their audiovisual content. READ MORE

  3. 3. VAT treatment of E-commerce intermediaries

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Matteo Testa; [2017]
    Keywords : Law and Political Science;

    Abstract : The massive growth of E-commerce is challenging the EU VAT system from different points of view. The Author explores the VAT treatment of E-commerce intermediaries involved in supplies of goods, services and digital services. READ MORE

  4. 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

  5. 5. Getting the price right - Exploring the legal possibilities of taxing meat and dairy consumption in the EU on environmental grounds

    University essay from Lunds universitet/Juridiska institutionen

    Author : Johan Arvidsson; [2016]
    Keywords : Consumption; Meat; Dairy; Climate change; Sustainable development; Emissions; EU; Environment; Tax; Economic instruments; Law and Political Science;

    Abstract : This paper argues that industrialized meat and dairy production create substantial environmental costs that are currently not being reflected by the price paid by consumers. One way of addressing this could be by taxing those products proportional to the environmental damage they cause based on the principle that the polluter should pay. READ MORE