Essays about: "EG skatterätt"
Showing result 1 - 5 of 17 essays containing the words EG skatterätt.
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1. Limitations of the Deductibility of Intra-Group Interest Payments - The Swedish Legislation and its Compatibility with the Freedom of Establishment
University essay from Lunds universitet/Juridiska institutionenAbstract : On January 1, 2009, new rules regarding limitations of the deductibility of intra-group interest payments came into force in the Swedish legislation. The rules aim to prevent the use of certain tax planning practices, where a company appropriates itself tax advantages by taking advantage of the unlimited right to deduct interest expenses. READ MORE
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2. 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
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3. Reverse Charge Mechanism
University essay from Lunds universitet/Juridiska institutionenAbstract : The purpose of this thesis is to examine whether the reverse charge mechanism is an efficient method to solve the VAT fraud problem in the construction sector in Sweden. To be able to answer the stated question, the effects of the reverse charge mechanism will be evaluated. READ MORE
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4. EC Procedural Protection: The Principles of Effectiveness and Equivalence - With Particular Focus on Swedish Tax Procedural Law
University essay from Lunds universitet/Juridiska institutionenAbstract : The notion of a procedural autonomy reserved to the Member States has its roots in the Rewe and Comet judgments delivered in 1976. In those cases the European Court of Justice held that it is for the domestic systems of each Member States to designate the courts having jurisdiction and the procedural conditions governing actions at law intended to ensure the protection of the rights which subjects derive from the direct effects of Community law. READ MORE
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5. CFC-legislation, the Freedom of Establishment and Tax Treaties- A Comparative Study in the Light of the Cadbury-Schweppes judgement
University essay from Lunds universitet/Juridiska institutionenAbstract : Although direct taxation falls under the sovereignty of each individual Member State, that sovereignty must be practiced with respect for community legislation and the EC Treaty. National legislation that in any way hinders the freedoms guaranteed by the Treaty or discourages nationals of a Member State to practice those freedoms is infringing the EC Treaty and is not to be tolerated. READ MORE
