Essays about: "VAT"

Showing result 1 - 5 of 70 essays containing the word VAT.

  1. 1. 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

  2. 2. 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

  3. 3. The concept of independence within the meaning of Articles 9(1) and 10 of the VAT Directive

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Emma Österlind; [2016]
    Keywords : VAT; Council Directive 2006 112 EC of 28 November 2006 on the common system of value added tax; The Court of Justice of the European Union; independence; branches; wholly owned subsidiaries; remuneration; economic risk; working conditions; employer s liability; legal form; subordination; Law and Political Science;

    Abstract : Article 9(1) of the VAT Directive requires a person to independently carry out economic activity in order to be considered as taxable for VAT purposes. Article 10 provides a negative definition of the term “independently”, precluding from the scope of this concept persons that are bound to an employer by a contract of employment or any other legal ties creating the relationship of employer and employee in terms of working conditions, remuneration and employer’s liability. READ MORE

  4. 4. The special schemes for small enterprises and farmers in EU VAT on the example of Germany

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Annette Beugel; [2016]
    Keywords : VAT; Council Directive 2006 112 EC of 28 November 2006 on the common system of value added tax; special schemes; exemption for small enterprises; flat-rate scheme for farmers; small enterprise; farmer; turnover tax; Umsatzsteuergesetz; Germany; Kleinunternehmer; land- und forstwirtschaftlicher Betrieb; implementation; Law and Political Science;

    Abstract : In the European Union there are special schemes in Value Added Tax that Member States may adopt. Those rules are set out in the VAT Directive. Two of those special schemes are the special scheme for small enterprises and the common flat-rate scheme for farmers. READ MORE

  5. 5. Inverkan av vattenhalten i såbotten för uppkomsten hos sockerbetor

    University essay from SLU/Dept. of Soil and Environment

    Author : Martin Holmberg; [2016]
    Keywords : torka; avdunstning; vårsådd; växtodling; nederbörd; fältförhållanden;

    Abstract : To sow at optimal moisture content in the seedbed is crucial for good germination and emergence. In reality this is very complex and a farmer needs to take multiple parameters into consideration, such as the upcoming weather, the soil’s sensitivity to compaction and variations within the field. READ MORE