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Showing result 11 - 15 of 57 essays matching the above criteria.
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11. Preventing Double Taxation Through Administrative Cooperation in VAT
University essay from Lunds universitet/Institutionen för handelsrättAbstract : This paper analyses the role of administrative cooperation in the European VAT system. It examines, to what extent Regulation 904/2010 obliges Member States to prevent double taxation issues in VAT and how the system of administrative cooperation could be amended to ensure a correct assessment of VAT taking into account other resolution mechanisms. READ MORE
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12. Types of Intermediation for VAT Purposes
University essay from Lunds universitet/Institutionen för handelsrättAbstract : For the correct application of the VAT rules concerning the activity of intermediaries, it is necessary to establish whether there is an intermediary and whether it is acting as a disclosed or an undisclosed agent or facilitating a supply of goods or services. This may be challenging due to the variety of forms of commercial relationships alongside the lack of guidance on the interpretation and implementation of the relevant VAT rules and rapidly changing case law. READ MORE
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13. 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 institutionenAbstract : 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
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14. Presumptions on the place of supply for digital B2C services
University essay from Lunds universitet/Institutionen för handelsrättAbstract : 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
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15. The relevance of incidental transactions for pro-rata deduction of input VAT under the VAT Directive
University essay from Lunds universitet/Institutionen för handelsrättAbstract : 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
