Essays about: "VAT Directive"

Showing result 1 - 5 of 45 essays containing the words VAT Directive.

  1. 1. Preventing VAT Fraud without Compromising the Competitive Terms of the Internal Market. A study in whether the CJEU interprets the right of Member States to fight VAT fraud under Article 273 VAT Directive without jeopardising the competitive terms of the internal market

    University essay from Göteborgs universitet/Juridiska institutionen

    Author : Hassaneh Muhammed; [2020-09-14]
    Keywords : Article 273 VAT Directive; competition; internal market; neutrality; proportionality; tax evasion; VAT fraud;

    Abstract : The consequences of VAT fraud are many and far-reaching. Accordingly, Member States have both a right and an obligation to fight tax fraud. However, the same measures aimed at preventing tax fraud can compromise the establishment and functioning of the internal market. READ MORE

  2. 2. 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

  3. 3. The relevance of incidental transactions for pro-rata deduction of input VAT under the VAT Directive

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Maija Vilhelmiina Simola; [2020]
    Keywords : Tax law; value added tax; VAT; European Union; VAT Directive; deductions; general costs; incidental transactions; skatterätt; mervärdesskatt; moms; avdrag; bitransaktioner; Law and Political Science;

    Abstract : The principle of fiscal neutrality is the essence of the EU VAT system. It aims at relieving taxable persons of the burden of VAT through the deduction mechanism provided for by the VAT Directive. In its another aspect, the principle is a means of reflecting the equal treatment of taxable persons. READ MORE

  4. 4. Valuation of Transactions Related to Intangibles from Transfer Pricing and VAT Perspective

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Davit Berdzuli; [2020]
    Keywords : Law and Political Science;

    Abstract : What are the intangibles and how transactions related to them should be evaluated from a direct and indirect tax perspective is one of the crucial questions of the modern tax systems and business operators. OECD provides a combination of methods and rules that can be applied for direct tax purposes. READ MORE

  5. 5. In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Aleksei Shcherbakov; [2020]
    Keywords : Tax law; tax abuse; GAAR; ATAD; BEPS; CFC; EU law; Russian tax law; tax avoidance; Law and Political Science;

    Abstract : The issues of tackling aggressive tax planning are actual throughout the whole history of global market economy. Earlier this struggle was held by the states individually through imposing rules into their national legislation authorizing tax supervisory bodies to use new methods of control, establishing liability for tax evasion, and developing the approaches by judgements of the courts on relevant cases. READ MORE