Essays about: "VAT"

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

  1. 1. VAT in a federal structure: the feasibility of implementation of a single, broader-based VAT in Brazil, within the parameters of the EU VAT model

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Thaynara Silva De Carvalho; [2016]
    Keywords : IPI; Fiscal Federalism in Brazil; PIS and COFINS; CIDE-fuel; ICMS; ISS; VAT; basis of assessment; method of calculation; rate system; place of supply.; Law and Political Science;

    Abstract : The Brazilian tax system is known to be very complex. The main reasons to that is presumably the fact that the federalist pact adopted by the Brazilian Federal Constitution gives a considerable autonomy to all federal entities (the federal government, the states, the Federal District and the municipalities) to impose levies. READ MORE

  2. 2. Impact of Transfer Pricing Adjustments on VAT Liabilities

    University essay from Lunds universitet/Juridiska institutionen

    Author : Anna Baranowska; [2016]
    Keywords : Transfer Pricing Adjustments; Transfer Pricing; VAT; taxable transactions; taxable amount; corporate income tax; indirect taxation; Law and Political Science;

    Abstract : The paper analyses whether different types of transfer pricing adjustments could have impact on VAT liabilities. It assesses different nature of adjustments (primary, secondary, corresponding, compensating) and whether they could be seen either as a separate taxable transaction from the VAT perspective or as an alternation of the taxable amount fot the VAT purpose. READ MORE

  3. 3. 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 : Council Directive 2006 112 EC of 28 November 2006 on the common system of value added tax; VAT; 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

  4. 4. 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 : Meat; Consumption; 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

  5. 5. 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 : Social and welfare law; EU-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