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Showing result 21 - 25 of 57 essays matching the above criteria.

  1. 21. 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. 22. 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. 23. 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. 24. 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

  6. 25. How should peer-to-peer housing and transportation services provided via sharing economy platforms be treated under the VAT directive?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Christina Maria Pollak; [2018]
    Keywords : VAT Directive; Sharing Economy; Indirect Taxation; Law and Political Science;

    Abstract : Over the last ten years, sharing economy has become very popular among European citizens. A tremendous transaction value is generated with peers providing their services through sharing economy platforms, such as Uber and Airbnb. READ MORE