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Showing result 36 - 40 of 57 essays matching the above criteria.
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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 institutionenAbstract : 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
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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 handelsrättAbstract : 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
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38. VAT treatment of financial leases in EU law
University essay from Lunds universitet/Institutionen för handelsrättAbstract : 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
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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 handelsrättAbstract : 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
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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 handelsrättAbstract : 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