Essays about: "EC tax law"
Showing result 1 - 5 of 32 essays containing the words EC tax law.
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1. Is the Commission’s Arm’s Length Principle Compatible with the Principle of Legal Certainty?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The European Commission’s Decisions addressing tax rulings which came into the public domain in November 2014 as constituting State Aid (contrary to Article 107 TFUE) after Lux-Leaks have generated some discussion. Of paramount interest in this thesis is the Commission’s declaration in the Belgium Excess Profits, Fiat and Starbucks Decisions that the European Union has its own ALP (hereinafter called EC-ALP). READ MORE
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2. 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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3. 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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4. The Impact of AG Geelhoed's Theories on Recent Case Law
University essay from Lunds universitet/Institutionen för handelsrättAbstract : This thesis begins in the view of AG Geelhoed about the right for the States to allocate the right to tax between them and that discrimination resulting from this does not fall with in scope of the free movement provisions of the Treaty. In an article by the CFE in 2006 a conclusion is drawn that the ECJ is starting to fall in line with Geelhoed’s reasoning. READ MORE
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5. The Treatment of dividend payments in EC Direct Tax Law
University essay from Lunds universitet/Juridiska institutionenAbstract : To attain an Internal Market, in which goods, capital and natural and legal persons can move from Member States to Member State, is one of the main aims of the EU. The Treaty of Rome was laid down in order to tear down obstacles that existed and to create bonds between the Member States. READ MORE
