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Showing result 1 - 5 of 13 essays matching the above criteria.

1. 1. Preventing VAT Fraud without Compromising the Competitive Terms of the Internal Market. A study in whether the CJEU interprets the right of Member States to fight VAT fraud under Article 273 VAT Directive without jeopardising the competitive terms of the internal market

   University essay from Göteborgs universitet/Juridiska institutionen

   Author : Hassaneh Muhammed; [2020-09-14]
   Keywords : Article 273 VAT Directive; competition; internal market; neutrality; proportionality; tax evasion; VAT fraud;

   Abstract : The consequences of VAT fraud are many and far-reaching. Accordingly, Member States have both a right and an obligation to fight tax fraud. However, the same measures aimed at preventing tax fraud can compromise the establishment and functioning of the internal market. READ MORE

3. 2. Substantive and formal requirements in the VAT case law of the CJEU

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Neus Martinez; [2018]
   Keywords : substantive requirements; formal requirements; case law; CJEU; VAT Directive; Law and Political Science;

   Abstract : The VAT system has been operating since 1967 across the European Union and is currently still in need to be adopted as definitive. Some issues should be confronted in 2018 before the implementation towards a fairer and simpler system. The proposal from the Commission set up in 2016 details the changes taken into account. READ MORE

4. 3. Combating VAT fraud in the European Union - A Study on recent changes within administrative cooperation

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

   Author : Markus Grill; [2018]
   Keywords : skatterätt; Law and Political Science;

   Abstract : The VAT system has become an increasingly important source of revenue for the European Member States over the past decade. But due to concerns about sovereignty and inability to come to a consensus on how to treat borders in relation to the VAT, the system is now imperfect, outdated, complicated to follow for those wanting to trade cross border while also being vulnerable to fraud. READ MORE

5. 4. Can the general reverse charge mechanism combat missing trader fraud and provide for secure VAT collection?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Kostadin Pavlov; [2017]
   Keywords : VAT Directive; MTIC fraud; carousel fraud; GRCM; general reverse charge mechanism; VAT collection; RST; Law and Political Science;

   Abstract : This thesis explores the European Commission’s proposal on General Reverse Charge Mechanism. VAT is a final tax on consumption. It is imposed on every transaction in the supply chain with the general aim of being deductible and thus being neutral for businesses with the right to deduct. READ MORE

6. 5. Self-supply of goods in the light of the principle of fiscal neutrality

   University essay from Lunds universitet/Juridiska institutionen

   Author : Kamile Skinderyte; [2015]
   Keywords : Self-supply; Article 16 of the VAT Directive; VAT; Tax Law; Asset labelling doctrine; allocation of assets; the principle of fiscal neutrality; Article 168a of the VAT Directive.; Law and Political Science;

   Abstract : Article 16 of the VAT Directive, which regulates the self-supply of goods, is a good example of how it is complicated to achieve fraud resistance and full compliance with the principle of fiscal neutrality in the current system of VAT. This provision concerns taxation on business goods used for private purposes, which has shown to be a complex area of VAT. READ MORE