Essays about: "principle of fiscal neutrality"

Showing result 11 - 14 of 14 essays containing the words principle of fiscal neutrality.

1. 11. The link between the incurrence of customs debt and VAT - and the consequences and impact thereof

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Ossama Shaaban; [2015]
   Keywords : import VAT; customs debt; custom duties; principle of fiscal neutrality; the right to deduct; illegal goods; unlawful introduction of goods; stolen goods; CCC; UCC; Law and Political Science;

   Abstract : The link between the incurrence of a customs debt and the incurrence of the Value Added Tax on importation, have a parallel nature, as they arise from the importation of goods into the territory of the Community. This link is a result of Article 71 (1) of the VAT Directive. READ MORE

3. 12. Transfer Pricing in European Union VAT Law

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Brimar Aðalsteinsson; [2013]
   Keywords : Value added tax; transfer pricing; open market value; Law and Political Science;

   Abstract : The aim of the thesis is to analyse the transfer pricing rules in the VAT system, namely Articles 72 and 80 of the Recast VAT directive. The thesis specifically aims to investigate the application of the open market value to improperly valued transactions between related parties, what the open market value in the VAT system is and how it is determined. READ MORE

4. 13. Deduction of VAT on immovable property -Fiscal neutrality and Art 168a

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Benjamin Morris; [2011]
   Keywords : law; VAT; V.A.T.; tax; 168a; 168 a; immovable property; adjustment deduction; payment; lennartz; cash-flow advantages; tax-free loan; deduct full input VAT; deduct; input VAT; assessement for private use; allocation; depreciation; equitable; equty; lennartz principle; 10-year interest free loan; pro rata deduction; temporary exemption equalisation; untaxed end use; untaxed end-use; puffer; wollny; initial deduction; incongruence; economic lifetime; RVD; prevent unjustified cash-flow advantage; allocated; business assets; private assets; mixed use assets; option for taxation; kuhne; mohsche; armbrecht; bakcsi; fischer; charles; supply during adjustment period; self-supply; deferred private use; construction; prevent; tax law; european vat; tfeu; ecj; Law and Political Science;

   Abstract : The thesis starts with a description of the background to the change of the rules on deduction of VAT on mixed use immovable property through the insertion of Article 168a in the RVD. The reason according to the Amendment is to promote equity and to prevent unjustified cash-flow advantages granted to taxable persons who use acquire immovable property, deduct full input VAT and then pay it back over the duration of the adjustment period in the form of assessment for private use. READ MORE

5. 14. Tax Obstacles for Cross-border Pensions in EU : A case study on pension related cases and their impact on national tax provisions

   University essay from IHH, Rättsvetenskap

   Author : Gajane Ovsepian; [2005]
   Keywords : EC Tax law; pensions; cross-border; occupational pensions; life as-surances; EG skatterätt; pensioner; gränsöverskridande; tjänstepensioner; liv-försäkringar;

   Abstract : Ever since the barriers between the Member States have diminished, more and more European Union (EU) citizens have chosen to work in a different State than their home state. Problems have occurred because of this cross border activity when workers have chosen to keep their pension funds taken in the home state, while working in the second State. READ MORE