Essays about: "Council Directive 2006 112 EC"
Found 3 essays containing the words Council Directive 2006 112 EC.
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1. The concept of independence within the meaning of Articles 9(1) and 10 of the VAT Directive
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Article 9(1) of the VAT Directive requires a person to independently carry out economic activity in order to be considered as taxable for VAT purposes. Article 10 provides a negative definition of the term “independently”, precluding from the scope of this concept persons that are bound to an employer by a contract of employment or any other legal ties creating the relationship of employer and employee in terms of working conditions, remuneration and employer’s liability. READ MORE
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2. The special schemes for small enterprises and farmers in EU VAT on the example of Germany
University essay from Lunds universitet/Institutionen för handelsrättAbstract : In the European Union there are special schemes in Value Added Tax that Member States may adopt. Those rules are set out in the VAT Directive. Two of those special schemes are the special scheme for small enterprises and the common flat-rate scheme for farmers. READ MORE
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3. Public Bodies and VAT Treatment in a Brief look at the Alternatives Solutions
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The aim of this thesis is to examine the current VAT treatment of public bodies in the EU, as defined by the rules of the VAT Directive. This study will examine and evaluate the current problems in interpretation of Art. READ MORE
