Essays about: "VAT Directive"

Showing result 36 - 40 of 57 essays containing the words VAT Directive.

  1. 36. Interpretation in Conformity with EU Law - the Case of the Financial Service Exemption in the Swedish VAT Act

    University essay from Lunds universitet/Juridiska institutionen

    Author : Omar Khalil; [2015]
    Keywords : financial services; exemptions; consistent interpretation; VAT; EU law; Tax law; Law and Political Science;

    Abstract : Mervärdeskatterätten utgör ett fullständigt harmoniserat område inom EU och medlemsstaternas lagstiftning på området är till sin helhet baserad på EU rätten. En uniform tillämpning av momsreglerna i medlemsstaterna är av stor vikt för mervärdesskattesystemets funktion. READ MORE

  3. 37. The transition from CCC to UCC with regard to royalties and license fees, and necessary consequences for the VAT-Directive

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Terence Tervoort; [2015]
    Keywords : GATT; Royalties and License fees; Customs Value; European Customs Law; Transition from CCC to UCC; Import VAT; Law and Political Science;

    Abstract : As the Union Customs Code will replace the Community Customs Code with effect from 1 May 2016, the thesis focuses on the new treatment of royalty payments for customs purposes and its legal consequences. In a first step, a comparison between the Community Customs Code and the Union Customs Code reveals that importers will have to face a significant increase in the customs liability of royalty payments. READ MORE

  4. 38. VAT treatment of financial leases in EU law

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Igor Kochkodan; [2015]
    Keywords : supply of goods; transactions similar to leases; financial lease; fiscal neutrality; European VAT; Law and Political Science;

    Abstract : Treatment of financial leases has always been a major problem of European VAT. Lack of clear rules in the VAT Directive combined with different approaches employed by the national laws of Member States resulted in a high degree of legal uncertainty and provided remarkable opportunities for abusive arrangements. READ MORE

  5. 39. The VAT treatment of the payments on account in distance selling in the light of Consumer Rights Directive

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Linda Bengtsson; [2015]
    Keywords : Prepayments; deposits; Withdrawal; Consumer rights; Distance sale; Law and Political Science;

    Abstract : Payments made prior to the delivery of the goods or services are either payments on account or deposits. ECJ has interpreted both concepts and concluded that VAT treatment must differ in both cases. In the cross-border business-to-consumer distance sale transactions consumers have the right to withdraw from the agreements for no reason. READ MORE

  6. 40. Stare decisis, legal certainty and the concept of economic activity, regarding the VAT treatment of public bodies

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Rafael Quintero; [2015]
    Keywords : Stare decisis; common law; economic activities; VAT treatment of public bodies; Law and Political Science;

    Abstract : Stare decisis is the doctrine whereby judges and courts rely on previous cases to support a current decision. This doctrine has been associated with legal reasoning and with positive outcomes such as continuity, stability and predictability of the legal system . READ MORE