Essays about: "VAT Exemptions"

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

1. 6. 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

3. 7. Restoring neutrality of VAT: the internal supply provisions

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Sânne Van Der Wal; [2013]
   Keywords : indirect tax; VAT; neutrality; internal supplies; internal supply; article 18 a ECVD; article 27 ECVD; exemptions; Law and Political Science;

   Abstract : Articles 18(a) and 27 ECVD are instruments within the Directive to restore neutrality of EU VAT, which has been breached by the numerous exemptions. For the purposes of this research neutrality is interpreted as a particular expression of the general EU law principle of equal treatment. READ MORE

4. 8. Public Bodies and VAT Treatment in a Brief look at the Alternatives Solutions

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Ardeshir Bovard; [2013]
   Keywords : Value Added Tax; Goods and Services Tax; public bodies; Member State; European Union; Council Directive 2006 112 EC; Commission of the European Communities; Advocate General; Article 13; Business and Economics;

   Abstract : The aim of this thesis is to examine the current VAT treatment of public bodies in the EU, as defined by the rules of the VAT Directive. This study will examine and evaluate the current problems in interpretation of Art. READ MORE

5. 9. The Field of Application of the Cost-sharing exemption in Art. 132 (1)(f) of the EU VAT Directive and the Swedish implementation

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Giuliano Heiven; [2013]
   Keywords : VAT Exemptions; Law and Political Science;

   Abstract : The cost-sharing exemption provided by Art. 132(1)(f) EVD is a provision with a specific objective. The legal function of the provision is to enable economic operators which carry on exempt activities to emancipate certain internal sources which are directly necessary to carry on the exempt activity to be outsourced, and thus supplied exempt. READ MORE

6. 10. Four recent cases on VAT and importation; some reflections on the future

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Oleksandr Lytvynenko; [2011]
   Keywords : VAT on importation; Temporary admission; TIR; Exemptions of small consignments; Law and Political Science;

   Abstract : This thesis deals with VAT on importation, how it works, when and where the chargeable event occurs, who pays and what rate. The question of preventing double taxation or non-taxation in light of implementing VAT on import will also be discussed. READ MORE