Essays about: "VAT Directive"

Showing result 1 - 5 of 38 essays containing the words VAT Directive.

  1. 1. Requirements for chain transactions in European VAT

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Sabrina Popp; [2019]
    Keywords : chain transaction; triangulation; European VAT; Law and Political Science;

    Abstract : Transactions where goods are successively supplied by several businesses and transported directly from the first supplier to the last customer are defined as chain transactions. There is currently no provision in the VAT Directive which generally defines and determines the VAT treatment of chain transactions. READ MORE

  2. 2. Pursuing the evolvement and purpose of the Cost Sharing Exemption in the EU VAT system

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Krisjanis Volfs; [2019]
    Keywords : Cost Sharing Exemption; Article 132 1 f ; VAT; VAT Directive; Law and Political Science;

    Abstract : on the 21st of September, the CJEU delivered the judgements in DNB Banka and AVIVA, clearly stating that the cost sharing exemption cannot be relied upon by taxable persons operating in the financial and insurance sectors, due to the fact that the scope of Article 132(1)(f) is limited to exemptions in the public interest. This paper will look at the purpose and the development of Article 132(1)(f). READ MORE

  3. 3. VAT Grouping and the Cost-Sharing Exemption: Similarities, Differences, and their Interaction

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Anastasia-Kyriaki Iliopoulou; [2018]
    Keywords : VAT Groups; Cost-Sharing Exemption; Law and Political Science;

    Abstract : The present thesis deals with two different provisions in the VAT Directive, the VAT grouping, provided in Article 11 of the VAT Directive, and the cost-sharing exemption, provided in Article 132(1)(f) of the VAT Directive. Both provisions are utilised by businesses in order to alleviate the undesirable consequences of the irrecoverable input VAT. READ MORE

  4. 4. The management of investment funds : under Article 135(1)(g) in VAT Directive

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Hong Van; [2018]
    Keywords : ;

    Abstract : .... READ MORE

  5. 5. Is sharing caring? An analysis of the VAT treatment of certain sharing platforms

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

    Author : Sofie Lundgren; [2018]
    Keywords : mervärdesskatt; delningsekonomi; sharing economy; VAT; skatterätt; Law and Political Science;

    Abstract : Delningsekonomins framfart har inneburit stora positiva effekter på marknaden, genom att bl.a. skapa nya arbetstillfällen och öka konkurrenskraften på marknaden. Det har samtidigt blivit tydligt att traditionell lagstiftning inte helt täcker denna nya affärsmodell och dess aktörer. READ MORE