Essays about: "taxable transactions"

Showing result 16 - 20 of 25 essays containing the words taxable transactions.

1. 16. The Concept of Taxable Transactions between Head Office and Branch - In the light of Skandia America

   University essay from Lunds universitet/Juridiska institutionen

   Author : Josefine Grönkvist; [2015]
   Keywords : Tax law EU VAT VAT group Single taxable person Consideration Cost allocation; Law and Political Science;

   Abstract : The CJEU recently enriched its case law concerning the concept of a single taxable person through its ruling in Skandia America. Established case law differentiate two concepts of single taxable person. READ MORE

3. 17. VAT Grouping through a Head Office or a Branch - How does a Membership of a VAT Group Affect the Relationship between a Head Office and its Branch?

   University essay from Lunds universitet/Juridiska institutionen

   Author : Josefin Nyqvist; [2015]
   Keywords : Skandia America; Taxable person; Taxable transaction; VAT-grouping; EU law; Tax law; VAT; Law and Political Science;

   Abstract : In its ruling in FCE Bank, the CJEU stated that a supply between a head office and its branch does not constitute a taxable transaction since the head office, together with its branch, constitute one taxable person. Ten years later the CJEU ruled in Skandia America stating that the principle deriving from FCE Bank is not applicable when the branch is a member of a VAT group. READ MORE

4. 18. The VAT treatment of vouchers in cross-border trade

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Evelina Fransson; [2015]
   Keywords : VAT; Voucher; discount voucher; SPV; MPV; cross-border transactions; Law and Political Science;

   Abstract : Under a long time in the European Union, the topic of taxation of vouchers have been highly discussed. Because of the lack of harmonized rules, the Member States have individually created both definitions of different types of vouchers, and rules on how to tax the different vouchers. READ MORE

5. 19. 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

6. 20. Restoring neutrality of VAT: the internal supply provisions

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Sânne Van Der Wal; [2013]
   Keywords : indirect tax; VAT; neutrality; internal supplies; internal supply; article 18 a ECVD; article 27 ECVD; exemptions; Law and Political Science;

   Abstract : Articles 18(a) and 27 ECVD are instruments within the Directive to restore neutrality of EU VAT, which has been breached by the numerous exemptions. For the purposes of this research neutrality is interpreted as a particular expression of the general EU law principle of equal treatment. READ MORE