Advanced search
Found 2 essays matching the above criteria.
-
1. Preventing Double Taxation Through Administrative Cooperation in VAT
University essay from Lunds universitet/Institutionen för handelsrättAbstract : This paper analyses the role of administrative cooperation in the European VAT system. It examines, to what extent Regulation 904/2010 obliges Member States to prevent double taxation issues in VAT and how the system of administrative cooperation could be amended to ensure a correct assessment of VAT taking into account other resolution mechanisms. READ MORE
-
2. 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