Essays about: "Direct Link Test"

Showing result 1 - 5 of 16 essays containing the words Direct Link Test.

1. 1. Does the Use of VR Improve Individuals’ Performance in Sports? : A Scoping Review

   University essay from KTH/Skolan för elektroteknik och datavetenskap (EECS)

   Author : William Rolf; Carl Holmqvist; [2023]
   Keywords : virtual reality; VR; sports; performance; empirical evidence; virtual reality; VR; sport; prestanda; empiriskt bevis;

   Abstract : The purpose of this study is to explore if the use of virtual reality (VR) improves performance in sports and examine whether there is empirical evidence supporting this. There is a lack of a common denominator that can be used as a direct comparison between various studies. READ MORE

3. 2. The direct and immediate link test in EU VAT: A new set of criteria to clarify the right of deduction

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Daniella Nyman; [2023]
   Keywords : Tax Law; Value Added Tax; right of deduction; direct and immediate link test; EU case law; Court of Justice; indirect link test; Fiscal Neutrality; Economic Reality; Legal Certainty; European Union Tax Law; South African Tax Law; presumptions of Member States; irrebuttable presumptions; rebuttable presumptions; developed criteria; table of key cases.; Law and Political Science;

   Abstract : Die direkte en oombliklike skakel toets sowel as die indirekte skakel toets in die Europese Unie se BTW word nie ingesluit binne die BTW Riglyne nie. Boonop gebruik die verskillende EU lidmaat lande die reg op aftrekking in uiteenlopende maniere. READ MORE

4. 3. Holding companies’ sale of shares: the underlying purpose test in the context of a direct and immediate link

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Silvia Maria Iskanius; [2021]
   Keywords : VAT; EU law; M A; sales of shares; right to deduct; direct and immediate link; Law and Political Science;

   Abstract : In the ever evolving and ambiguous environment of VAT treatment of sales of shares, the underlying purpose test has arisen as a new form of controversy. While it seems to be a viable method for establishing in specific circumstances a strong enough direct and immediate link to guarantee deduction also for costs incurred in relation to an exempt or out-of-scope share disposal, the test’s nature and even its very meaning alone are far from self-explanatory. READ MORE

5. 4. Albania and North Macedonia: The evolution of the electricity system under the scope of climate change

   University essay from KTH/Skolan för industriell teknik och management (ITM)

   Author : Ioannis Thermos; [2019]
   Keywords : ;

   Abstract : Albania and North Macedonia, along with the rest of the Balkan region, have been developing since the early nineties and have achieved an upper-middle income status. Along with this development, the energy demand grew as well. READ MORE

6. 5. A Dissection of the Direct Link Test : An Analysis of the Enigmatic Concept of a 'Supply for Consideration'

   University essay from Uppsala universitet/Juridiska institutionen

   Author : Jim Jerkenhag; [2018]
   Keywords : CJEU; Supply for Consideration; Direct Link Test; Consumption; Nexus; Reciprocal performance; CJEU; Omsättningskravet;

   Abstract : How does one know whether a service is supplied against payment? While the answer to that question appears to be self-evident, it is, in fact, the sole reason for a host of court procedures across the world of VAT. Indeed, the underlying concept of a supply for consideration has eluded and continues to elude courts and practitioners. READ MORE