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Showing result 1 - 5 of 9 essays matching the above criteria.

  1. 1. VAT and Education, An analysis of the implementation and interpreta-tion of the exemption for educational services in Swedish law

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

    Author : Embla Lindau; [2022]
    Keywords : Skatterätt; Law and Political Science;

    Abstract : Syftet med denna uppsats är att undersöka hur utbildning behandlas i förhållande till EU:s mervärdesskattelagstiftning. Vidare kommer denna uppsats att analysera rättsfall från EU-domstolen och hur domstolens tolkningar av begreppet utbildning relaterar till principen om neutralitet. READ MORE

  3. 2. The VAT liability of digital platforms: the EU rules in the light of the OECD Guidelines

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Dunja Nicole Lisa Jetten; [2021]
    Keywords : EU Law; VAT; liability; Digital platforms; OECD guidelines; e-commerce; Law and Political Science;

    Abstract : Considering the growing role of digital platforms in e-commerce sales, countries have requested guidance on how to create efficient and effective rules regarding the liability for digital platforms to collect VAT on online sales of goods without creating undue administrative costs and compliance burdens. Therefore, in 2019, the OECD provided guidelines in this regard. READ MORE

  4. 3. Presumptions on the place of supply for digital B2C services

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Erik Jonas Naujoks; [2020]
    Keywords : VAT; value added tax; place of supply; digital services; cross-border; presumptions; Implementing Regulation; services; determination place of supply; compliance burden; destination principle; split-payment method; OECD guidelines; evidence rule; VAT package; B2C; final consumers; e-commerce; TBE services; Law and Political Science;

    Abstract : According to Art. 58 VAT Directive digital services are to be taxed at the place where the customer resides. The Implementing Regulation provides certain presumptions for suppliers to determine that place. READ MORE

  5. 4. Can the general reverse charge mechanism combat missing trader fraud and provide for secure VAT collection?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Kostadin Pavlov; [2017]
    Keywords : VAT Directive; MTIC fraud; carousel fraud; GRCM; general reverse charge mechanism; VAT collection; RST; Law and Political Science;

    Abstract : This thesis explores the European Commission’s proposal on General Reverse Charge Mechanism. VAT is a final tax on consumption. It is imposed on every transaction in the supply chain with the general aim of being deductible and thus being neutral for businesses with the right to deduct. READ MORE

  6. 5. Self-supply of goods in the light of the principle of fiscal neutrality

    University essay from Lunds universitet/Juridiska institutionen

    Author : Kamile Skinderyte; [2015]
    Keywords : Self-supply; Article 16 of the VAT Directive; VAT; Tax Law; Asset labelling doctrine; allocation of assets; the principle of fiscal neutrality; Article 168a of the VAT Directive.; Law and Political Science;

    Abstract : Article 16 of the VAT Directive, which regulates the self-supply of goods, is a good example of how it is complicated to achieve fraud resistance and full compliance with the principle of fiscal neutrality in the current system of VAT. This provision concerns taxation on business goods used for private purposes, which has shown to be a complex area of VAT. READ MORE