Essays about: "double VAT"

Showing result 1 - 5 of 8 essays containing the words double VAT.

  1. 1. Preventing Double Taxation Through Administrative Cooperation in VAT

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Emelie Madita Stetter; [2021]
    Keywords : Administrative Cooperation; VAT; Double Taxation; Resolution Mechanism; European Union; Internal Market; European VAT Administration; Tax Administration Dialogue; Law and Political Science;

    Abstract : This paper analyses the role of administrative cooperation in the European VAT system. It examines, to what extent Regulation 904/2010 obliges Member States to prevent double taxation issues in VAT and how the system of administrative cooperation could be amended to ensure a correct assessment of VAT taking into account other resolution mechanisms. READ MORE

  3. 2. Requirements for chain transactions in European VAT

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Sabrina Popp; [2019]
    Keywords : chain transaction; triangulation; European VAT; Law and Political Science;

    Abstract : Transactions where goods are successively supplied by several businesses and transported directly from the first supplier to the last customer are defined as chain transactions. There is currently no provision in the VAT Directive which generally defines and determines the VAT treatment of chain transactions. READ MORE

  4. 3. Cooperation between Member States in presence of double VAT in the Union : Analysis of the state of the law and recent developments by the ECJ

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Sandra Isabet; [2017]
    Keywords : VAT; cooperation; double taxation; double VAT;

    Abstract : .... READ MORE

  5. 4. The transition from CCC to UCC with regard to royalties and license fees, and necessary consequences for the VAT-Directive

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Terence Tervoort; [2015]
    Keywords : GATT; Royalties and License fees; Customs Value; European Customs Law; Transition from CCC to UCC; Import VAT; Law and Political Science;

    Abstract : As the Union Customs Code will replace the Community Customs Code with effect from 1 May 2016, the thesis focuses on the new treatment of royalty payments for customs purposes and its legal consequences. In a first step, a comparison between the Community Customs Code and the Union Customs Code reveals that importers will have to face a significant increase in the customs liability of royalty payments. READ MORE

  6. 5. Will the issues pertaining to vouchers under the Recast VAT Directive be solved by the Voucher Proposal?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Ryanke Stroink; [2013]
    Keywords : VAT; Voucher Proposal; Law and Political Science;

    Abstract : Vouchers are widely used within the EU, however there are no common rules within the EU pertaining to the treatment of vouchers for VAT purposes. Each member state has its own interpretation and rules as to how to treat the sale or redemption of vouchers. READ MORE