Essays about: "VAT Exemptions"

Showing result 1 - 5 of 9 essays containing the words VAT Exemptions.

  1. 1. 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

  2. 2. 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. 3. 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

  4. 4. Should the EU Adopt the Kiwi Approach for Taxing General Insurance Transactions?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Lucy Tucker; [2014]
    Keywords : VAT; Tax; Insurance; New Zealand; EU; Exemption; Kiwi; Law and Political Science;

    Abstract : This thesis primarily concerns the European Union (EU) value added tax (VAT) exemption for insurance transactions. Due to the negative consequences that exemptions have on the proper functioning of the VAT system and those subject to it, this thesis explores the possibility of adopting the Kiwi taxed approach for insurance transactions. READ MORE

  5. 5. The treatment of credit in EU VAT and an evaluation of the cash- flow method applied to it

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Theodora Dimogianni; [2014]
    Keywords : Cash-flow method; VAT; Granting; Credit; Financial services; Negotiation; Management; Tax exemptions; Margin based products; Law and Political Science;

    Abstract : The credit is a financial service which holds a vital role to the transactions between the financial and non-financial enterprises with their customers. The goal of credit is to aid the legal and physical persons to successfully face and thus to overcome their difficult economical situations. READ MORE