Essays about: "Anastasia-Kyriaki Iliopoulou"

Found 1 essay containing the words Anastasia-Kyriaki Iliopoulou.

  1. 1. VAT Grouping and the Cost-Sharing Exemption: Similarities, Differences, and their Interaction

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Anastasia-Kyriaki Iliopoulou; [2018]
    Keywords : VAT Groups; Cost-Sharing Exemption; Law and Political Science;

    Abstract : The present thesis deals with two different provisions in the VAT Directive, the VAT grouping, provided in Article 11 of the VAT Directive, and the cost-sharing exemption, provided in Article 132(1)(f) of the VAT Directive. Both provisions are utilised by businesses in order to alleviate the undesirable consequences of the irrecoverable input VAT. READ MORE