Essays about: "Composite supplies"
Found 4 essays containing the words Composite supplies.
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1. Unveiling the EU VAT Treatment of Non-Fungible Tokens (NFTs): An Extensive Analysis of the VAT Consequences for NFT Trading
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Non-fungible tokens (NFTs) have gained significant attention in recent years as a rapidly growing form of crypto assets with unique characteristics. However, existing tax regulations have struggled to keep up with these developments. READ MORE
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2. On The Exemption of Closely Related Activities in Article 132(1)(b) & (i) in The VAT Directive
University essay from Lunds universitet/Institutionen för handelsrättAbstract : 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
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3. The Average Consumer in EU VAT Law – A Study of Conceptual Consistency in the Caselaw of the CJEU
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : The average consumer concept in EU VAT law used by the CJEU to determine whether supplies are similar enough to be subject to the same VAT treatment. It is also used to determine whether a transaction should be seen as a single composite transaction or as consisting of multiple supplies. READ MORE
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4. Assessing GIS-based indicator methodology for analyzing the physical vulnerability of water and sanitation infrastructure
University essay from Tema vatten i natur och samhälle; Centrum för klimatpolitisk forskning; Filosofiska fakultetenAbstract : Climate related problems such as droughts, heat waves, increased levels of precipitation and storms threaten the functionality of several infrastructural systems. This thesis focus on infrastructure that provides for water and sanitation services because it has been identified as being particular at risk when the climate is changing. READ MORE