Essays about: "VAT Directive"

Showing result 16 - 20 of 45 essays containing the words VAT Directive.

  1. 16. 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

  2. 17. The concept of independence within the meaning of Articles 9(1) and 10 of the VAT Directive

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Emma Österlind; [2016]
    Keywords : VAT; Council Directive 2006 112 EC of 28 November 2006 on the common system of value added tax; The Court of Justice of the European Union; independence; branches; wholly owned subsidiaries; remuneration; economic risk; working conditions; employer s liability; legal form; subordination; Law and Political Science;

    Abstract : Article 9(1) of the VAT Directive requires a person to independently carry out economic activity in order to be considered as taxable for VAT purposes. Article 10 provides a negative definition of the term “independently”, precluding from the scope of this concept persons that are bound to an employer by a contract of employment or any other legal ties creating the relationship of employer and employee in terms of working conditions, remuneration and employer’s liability. READ MORE

  3. 18. The prohibition of deductions of input VAT relating to permanent dwellings - A standstill legislation in motion?

    University essay from Lunds universitet/Juridiska institutionen

    Author : Douglas Limnell; [2016]
    Keywords : EU-law; Social and welfare law; VAT; Tax; Tax law; Law and Political Science;

    Abstract : The area of VAT constitutes an area fully harmonized within the EU, and the framework for the European VAT is established in the VAT Directive and is implemented in Sweden through the Swedish VAT Act. The European VAT is a general tax on consumption with the purpose of only taxing purchases for personal consumption. READ MORE

  4. 19. The special schemes for small enterprises and farmers in EU VAT on the example of Germany

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Annette Beugel; [2016]
    Keywords : VAT; Council Directive 2006 112 EC of 28 November 2006 on the common system of value added tax; special schemes; exemption for small enterprises; flat-rate scheme for farmers; small enterprise; farmer; turnover tax; Umsatzsteuergesetz; Germany; Kleinunternehmer; land- und forstwirtschaftlicher Betrieb; implementation; Law and Political Science;

    Abstract : In the European Union there are special schemes in Value Added Tax that Member States may adopt. Those rules are set out in the VAT Directive. Two of those special schemes are the special scheme for small enterprises and the common flat-rate scheme for farmers. READ MORE

  5. 20. Are the Swiss fixed establishment rules a solution to the VAT grouping issues of the European Union?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Manuel Bänziger; [2015]
    Keywords : fixed establishment; VAT grouping; VAT; Indirect Taxes; single entity; dual entity; Law and Political Science;

    Abstract : The VAT grouping provision in Article 11 of the VAT directive is a recent source of problems for the European Union. Especially the area of cross border head office to branch transactions was in the centre of attention in the recent case law. READ MORE