Essays about: "Omsättningskravet"

Found 1 essay containing the word Omsättningskravet.

  1. 1. A Dissection of the Direct Link Test : An Analysis of the Enigmatic Concept of a 'Supply for Consideration'

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Jim Jerkenhag; [2018]
    Keywords : CJEU; Supply for Consideration; Direct Link Test; Consumption; Nexus; Reciprocal performance; CJEU; Omsättningskravet;

    Abstract : How does one know whether a service is supplied against payment? While the answer to that question appears to be self-evident, it is, in fact, the sole reason for a host of court procedures across the world of VAT. Indeed, the underlying concept of a supply for consideration has eluded and continues to elude courts and practitioners. READ MORE