Essays about: "Cost Sharing Exemption"
Found 3 essays containing the words Cost Sharing Exemption.
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1. Pursuing the evolvement and purpose of the Cost Sharing Exemption in the EU VAT system
University essay from Lunds universitet/Institutionen för handelsrättAbstract : 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
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2. VAT Grouping and the Cost-Sharing Exemption: Similarities, Differences, and their Interaction
University essay from Lunds universitet/Institutionen för handelsrättAbstract : 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
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3. The Field of Application of the Cost-sharing exemption in Art. 132 (1)(f) of the EU VAT Directive and the Swedish implementation
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The cost-sharing exemption provided by Art. 132(1)(f) EVD is a provision with a specific objective. The legal function of the provision is to enable economic operators which carry on exempt activities to emancipate certain internal sources which are directly necessary to carry on the exempt activity to be outsourced, and thus supplied exempt. READ MORE
