Essays about: "VAT Directive"

Showing result 6 - 10 of 57 essays containing the words VAT Directive.

1. 6. The direct and immediate link test in EU VAT: A new set of criteria to clarify the right of deduction

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Daniella Nyman; [2023]
   Keywords : Tax Law; Value Added Tax; right of deduction; direct and immediate link test; EU case law; Court of Justice; indirect link test; Fiscal Neutrality; Economic Reality; Legal Certainty; European Union Tax Law; South African Tax Law; presumptions of Member States; irrebuttable presumptions; rebuttable presumptions; developed criteria; table of key cases.; Law and Political Science;

   Abstract : Die direkte en oombliklike skakel toets sowel as die indirekte skakel toets in die Europese Unie se BTW word nie ingesluit binne die BTW Riglyne nie. Boonop gebruik die verskillende EU lidmaat lande die reg op aftrekking in uiteenlopende maniere. READ MORE

3. 7. On The Exemption of Closely Related Activities in Article 132(1)(b) & (i) in The VAT Directive

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Robin Kratz; [2022]
   Keywords : Closely related activities; VAT exemptions; Composite supplies; VAT; Article 132 1 b ; Article 132 1 i ; Law and Political Science;

   Abstract : The exemptions in the public interest in Article 132 of the VAT directive constitute independent concepts of Community law whose purpose is to avoid divergences in the application of the VAT system from one Member State to another. In deciding whether a good or service is exempt the case law of the CJEU has established two main principles, the principle of fiscal neutrality and the principle of strict interpretation. READ MORE

4. 8. Taxation of individuals holding cryptocurrencies in Europe : Comparative analysis of Germany, France and Italy

   University essay from Uppsala universitet/Juridiska institutionen

   Author : Kirill Kuzhelko; [2022]
   Keywords : individual taxation in Europe; individual taxation in EU; comparative tax law; comparative EU tax law; taxation cryptocurrencies; taxation of crypto-assets; Taxation of individuals holding cryptocurrencies in Germany; Taxation of individuals holding cryptocurrencies in France; Taxation of individuals holding cryptocurrencies in Italy; Tax Law in EU; Tax Law in Germany; Tax Law in France; Tax Law in Italy;

   Abstract : Modern technologies change economic relations in society and gradually transform the legislative framework. Blockchain-based cryptocurrencies are probably one of the most striking examples. READ MORE

5. 9. VAT and Education, An analysis of the implementation and interpreta-tion of the exemption for educational services in Swedish law

   University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Author : Embla Lindau; [2022]
   Keywords : Skatterätt; Law and Political Science;

   Abstract : Syftet med denna uppsats är att undersöka hur utbildning behandlas i förhållande till EU:s mervärdesskattelagstiftning. Vidare kommer denna uppsats att analysera rättsfall från EU-domstolen och hur domstolens tolkningar av begreppet utbildning relaterar till principen om neutralitet. READ MORE

6. 10. The Swedish Healthcare VAT on the Hiring out of Medical Care Staff and its Compatibility with EU Law

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Diana Faisal Abbood Alaziz; [2021]
   Keywords : VAT Swedish Healthcare VAT Hiring out of medical care Swedish interpretation Compatibility EU Law Principles VAT Directive; Law and Political Science;

   Abstract : In 2018, the Swedish Supreme Administrative Court decided in a case. The decision of the court, came to change the scope of the exemption for medical care in Sweden. The court ruled that the hiring out of medical care staff is to be regarded as a taxable service and not exempted from VAT. This interpretation has raised many questions and opinions. READ MORE