Essays about: "CJEU"

Showing result 1 - 5 of 93 essays containing the word CJEU.

  1. 1. Requirements for chain transactions in European VAT

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Sabrina Popp; [2019]
    Keywords : chain transaction; triangulation; European VAT; Law and Political Science;

    Abstract : Transactions where goods are successively supplied by several businesses and transported directly from the first supplier to the last customer are defined as chain transactions. There is currently no provision in the VAT Directive which generally defines and determines the VAT treatment of chain transactions. READ MORE

  2. 2. Pursuing the evolvement and purpose of the Cost Sharing Exemption in the EU VAT system

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Krisjanis Volfs; [2019]
    Keywords : Cost Sharing Exemption; Article 132 1 f ; VAT; VAT Directive; Law and Political Science;

    Abstract : on the 21st of September, the CJEU delivered the judgements in DNB Banka and AVIVA, clearly stating that the cost sharing exemption cannot be relied upon by taxable persons operating in the financial and insurance sectors, due to the fact that the scope of Article 132(1)(f) is limited to exemptions in the public interest. This paper will look at the purpose and the development of Article 132(1)(f). READ MORE

  3. 3. GAAR implementation in the Netherlands: does fraus legis suffice?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Cas Nederveen; [2019]
    Keywords : Law and Political Science;

    Abstract : This thesis regards a research to the implementation of the GAAR in the Netherlands. It focuses on the PPT and the ATAD GAAR. According to the Dutch government, there is no need for implementing a GAAR, since it is covered by the fraus legis doctrine. According to this research, there are however some differences between the doctrine and the GAARs. READ MORE

  4. 4. Non Performed Contracts in European VAT in the Light of the Newest Jurisprudence of the CJEU

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Grigol Chkhaidze; [2019]
    Keywords : VAT; Indirect taxes; Consumption; Non-performed contracts; Law and Political Science;

    Abstract : The European system of VAT was developed in the 1950s. The majority of transactions involved the supply of goods, and suppliers and consumers used to meet face by face. Nowadays many service providers offer the possibility to the customer, that the consumer pays before the actual service is provided. READ MORE

  5. 5. Fiscal Sovereignty and State Aid in the field of Direct Taxation of EU Law

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Kristina Lyrenäs; [2019]
    Keywords : State aid; EU Commission; Apple; Starbucks; Fiat; Amazon; Engie; Belgian excess profit regime; fiscal sovereignty; Law and Political Science;

    Abstract : This thesis investigates if the recent decisions by the Commission on State aid in direct tax law are intruding on the EU Member States’ fiscal sovereignty. The author concludes that the Commission’s basic legal arguments of the reference system, being the corporate income tax system of the relevant Member States, as well as the arm’s length principle as a tool to assess selectivity in article 107(1) TFEU, are problematic from a fiscal sovereignty point of view. READ MORE