Essays about: "EU Vat Directive"

Showing result 1 - 5 of 34 essays containing the words EU Vat Directive.

  1. 1. Unveiling the EU VAT Treatment of Non-Fungible Tokens (NFTs): An Extensive Analysis of the VAT Consequences for NFT Trading

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Deniz Çatmaz; [2023]
    Keywords : Non-fungible tokens NFTs ; crypto assets; Blockchain technology; value-added tax VAT ; Court of Justice of the European Union CJEU ; electronically supplied services; composite supplies; artwork; classification of NFTs; place of supply rules.; Law and Political Science;

    Abstract : Non-fungible tokens (NFTs) have gained significant attention in recent years as a rapidly growing form of crypto assets with unique characteristics. However, existing tax regulations have struggled to keep up with these developments. READ MORE

  3. 2. Empowering the Taxpayer - How the Charter of Fundamental Rights Helps to Shape an Equitable European VAT System

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Andrea Toresson; [2023]
    Keywords : VAT; indirect tax; indirect tax law; Charter of Fundamental Rights; taxpayer; Åkerberg Fransson; EU Law; European law.; Law and Political Science;

    Abstract : C-617/10 Åkerberg Fransson is the landmark case of the Court of Justice of the European Union (CJEU) that dealt with the interpretation and application of the Charter of Fundamental Rights of the European Union (Charter). In brief, the case concerned a Swedish national who was accused of tax evasion and faced criminal charges for failing to pay value added tax (VAT) on certain business transactions. READ MORE

  4. 3. 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

  5. 4. VAT treatment of online gambling services

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Jaro Johannes Emil Ahonen; [2023]
    Keywords : Gambling; Online gambling; Electronically supplied services; VAT; Fiscal neutrality; Law and Political Science;

    Abstract : Online gambling as a field has created a variety of legal challenges in the EU. One of the challenges is the application of VAT on online gambling services. READ MORE

  6. 5. 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