Essays about: "Gautam Agarwal"

Found 1 essay containing the words Gautam Agarwal.

  1. 1. Third Party Benefit and Implications for Input VAT Deduction

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Gautam Agarwal; [2022]
    Keywords : Third Party Benefit; Input VAT Deduction; Law and Political Science;

    Abstract : Abstract The principle of fiscal neutrality is at the core of the EU VAT system. Neutrality in the EU VAT system comprises of two main elements, that is, equal treatment of taxable persons in the same situation and giving taxable persons the right to deduct input VAT for cost components. READ MORE