Essays about: "EU Tax Law"

Showing result 11 - 15 of 170 essays containing the words EU Tax Law.

1. 11. Does the solidarity contribution under the Council Regulation (EU) 2022/1854 on an emergency intervention to address high energy prices infringe the protection of property guaranteed by the European Convention of Human Rights?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Albert Valdez; [2023]
   Keywords : Solidarity Contribution; windfall tax; Council Regulation EU 2022 1854; Article 1 of Protocol 1 of ECHR; Protection of Property; Law and Political Science;

   Abstract : This thesis discusses the legality of the solidarity contribution relative to Article 1 of Protocol 1 of the European Convention on Human Rights (ECHR). As such, this paper aims to provide an answer to the question “Does the solidarity contribution under the Council Regulation (EU) 2022/1854 on an emergency intervention to address high energy prices infringe Article 1 of Protocol 1 of the ECHR. READ MORE

3. 12. Clinical Trials in EU VAT : An Analysis of Interpretations and Applicability of the Concept of Medical Care in EU VAT Law

   University essay from Uppsala universitet/Juridiska institutionen

   Author : Alicia Löfgren; [2023]
   Keywords : VAT; EU Tax Law; Clinical Trial;

   Abstract : VAT plays a crucial role in creating a single internal market in the EU. However, the applicability of VAT rules in regard to the conduct of clinical trials and investigational medicinal products (IMPs) remains uncertain due to different interpretations among the Member States and the lack of case laws regarding clinical trials. READ MORE

4. 13. Exchanges of shares and Sweden’s right to tax - An examination of the Swedish exchange of share mechanism for individuals, and its compliance with the Tax Merger Directive

   University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Author : Sam Lincoln; [2023]
   Keywords : EU-rätt; Skatterätt; Law and Political Science;

   Abstract : Den här uppsatsen undersöker den svenska implementeringen av andelsbytesmekanismen för privatpersoner, som återfinns i artikel 8 i Fusions-Direktivet, hädanefter FD. Uppsatsen undersöker även hur Sverige har valt att skydda sin beskattningsrätt när aktieägaren emigrerar till en annan EU MS medan hen äger aktier erhållna via ett andelsbyte. READ MORE

5. 14. 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

6. 15. Targeted interest deduction limitation rules post-Lexel

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Alexander Tale; [2022]
   Keywords : Tax; EU; European Union; Interest; Targeted interest deduction rules; CIT; Coporate income tax; BEPS; OECD; Pillar Two; DEBRA; ATAD; IRD; Lexel; SIAT; Thin Cap; Deduction; Sweden; Court of Justice; Business law; Business and Economics; Law and Political Science;

   Abstract : The need for targeted interest deduction rules is far from over. Most recently targeted interest deduction limitation rules have been presented in the proposal for a Directive implementing OECD Pillar Two in the EU, as well as in the proposal for a Directive on debt-equity bias reduction allowance. READ MORE