Essays about: "the principle of fiscal neutrality"

Showing result 1 - 5 of 14 essays containing the words the principle of fiscal neutrality.

1. 1. The Brazilian Adoption of the Arm's Length Principle : Considerations and its Impact on the Country's Fiscal Sovereignty in Cross-border Commodities Transactions

   University essay from Uppsala universitet/Juridiska institutionen

   Author : Alexandre Magno Ramos Paiva; [2023]
   Keywords : Arm’s Length Principle; Practicability Principle; Transfer Pricing; Fiscal Sovereignty; Commodities.;

   Abstract : The thesis critically examines the Brazilian adoption of arm's length principle and assesses its impact on the country's fiscal sovereignty in cross-border commodities transactions. The arm's length principle is regarded as an useful tool for preventing tax avoidance and ensuring tax neutrality. READ MORE

3. 2. VAT treatment of online gambling services

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Jaro Johannes Emil Ahonen; [2023]
   Keywords : Gambling; Online gambling; Electronically supplied services; VAT; Fiscal neutrality; Law and Political Science;

   Abstract : Online gambling as a field has created a variety of legal challenges in the EU. One of the challenges is the application of VAT on online gambling services. READ MORE

4. 3. Third Party Benefit and Implications for Input VAT Deduction

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Gautam Agarwal; [2022]
   Keywords : Third Party Benefit; Input VAT Deduction; Law and Political Science;

   Abstract : Abstract The principle of fiscal neutrality is at the core of the EU VAT system. Neutrality in the EU VAT system comprises of two main elements, that is, equal treatment of taxable persons in the same situation and giving taxable persons the right to deduct input VAT for cost components. READ MORE

5. 4. The Principle of Fiscal Neutrality and Economic Reality in EU VAT: Two Peas in a Pod?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Kevin van Abswoude; [2022]
   Keywords : Economic reality; fiscal neutrality; VAT; EU; principle; VAT reality; abuse of law; legal certainty; CJEU; legal neutrality; system neutrality; external neutrality; commercial reality; economic and commercial reality; actual economic situation; real economic situation; economic approach; Law and Political Science;

   Abstract : Economic reality constitutes a fundamental criterion for the application of the common VAT system. Although its reference by the CJEU has increased over the past decades, significant legal uncertainty does still exist regarding its origin, legal status, functioning and terminology. READ MORE

6. 5. On The Exemption of Closely Related Activities in Article 132(1)(b) & (i) in The VAT Directive

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Robin Kratz; [2022]
   Keywords : Closely related activities; VAT exemptions; Composite supplies; VAT; Article 132 1 b ; Article 132 1 i ; Law and Political Science;

   Abstract : The exemptions in the public interest in Article 132 of the VAT directive constitute independent concepts of Community law whose purpose is to avoid divergences in the application of the VAT system from one Member State to another. In deciding whether a good or service is exempt the case law of the CJEU has established two main principles, the principle of fiscal neutrality and the principle of strict interpretation. READ MORE