Essays about: "principle of fiscal neutrality"
Showing result 6 - 10 of 14 essays containing the words principle of fiscal neutrality.
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6. Assessment of VAT treatment of certain medical care services provided by modern ways in the light of EU VAT law and the principle of fiscal neutrality
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : .... READ MORE
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7. The relevance of incidental transactions for pro-rata deduction of input VAT under the VAT Directive
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The principle of fiscal neutrality is the essence of the EU VAT system. It aims at relieving taxable persons of the burden of VAT through the deduction mechanism provided for by the VAT Directive. In its another aspect, the principle is a means of reflecting the equal treatment of taxable persons. READ MORE
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8. Steering Towards Low-Carbon Road Freight Transport Through Policies - The Case of Oslo
University essay from Lunds universitet/Internationella miljöinstitutetAbstract : The primary purpose of this thesis is to assess policy measures promoting the uptake and use of low-carbon technologies in urban road freight transport (URFT) in Oslo, Norway. This sector has historically received little attention compared to passenger and public transport, but contribute to significant greenhouse gas (GHG) emissions, noise, and other negative health effects. READ MORE
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9. Financing Costs and Overhead Deduction in Cross-Border Transaction - A Requirement of EU Law?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : This Master thesis explores the EU law requirements for the taxation of the provision of cross-border services by the source state. As often the field of direct taxation, this is a delicate area where tension exists between the tax sovereignty of the Member States and the EU’s aim of the realization of an internal market. READ MORE
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10. Self-supply of goods in the light of the principle of fiscal neutrality
University essay from Lunds universitet/Juridiska institutionenAbstract : Article 16 of the VAT Directive, which regulates the self-supply of goods, is a good example of how it is complicated to achieve fraud resistance and full compliance with the principle of fiscal neutrality in the current system of VAT. This provision concerns taxation on business goods used for private purposes, which has shown to be a complex area of VAT. READ MORE
