Essays about: "Asset labelling doctrine"

Found 2 essays containing the words Asset labelling doctrine.

  1. 1. Self-supply of goods in the light of the principle of fiscal neutrality

    University essay from Lunds universitet/Juridiska institutionen

    Author : Kamile Skinderyte; [2015]
    Keywords : Self-supply; Article 16 of the VAT Directive; VAT; Tax Law; Asset labelling doctrine; allocation of assets; the principle of fiscal neutrality; Article 168a of the VAT Directive.; Law and Political Science;

    Abstract : 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

  2. 2. 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