Essays about: "VAT evasion"
Showing result 1 - 5 of 12 essays containing the words VAT evasion.
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1. Empowering the Taxpayer - How the Charter of Fundamental Rights Helps to Shape an Equitable European VAT System
University essay from Lunds universitet/Institutionen för handelsrättAbstract : C-617/10 Åkerberg Fransson is the landmark case of the Court of Justice of the European Union (CJEU) that dealt with the interpretation and application of the Charter of Fundamental Rights of the European Union (Charter). In brief, the case concerned a Swedish national who was accused of tax evasion and faced criminal charges for failing to pay value added tax (VAT) on certain business transactions. READ MORE
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2. 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 institutionenAbstract : 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
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3. The notion of economic value in taxation - A comparison of valuation methods
University essay from Lunds universitet/Juridiska fakulteten; Lunds universitet/Juridiska institutionenAbstract : The concept of economic value is not well explored nor consistently applied in the field of taxation. Different systems of taxation assess value from their own perspectives and with their own interests in mind resulting in situations where different values for taxation are determined for the same transaction. READ MORE
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4. What are the effects of a cashless society on VAT evasion? : A study on Denmark, Finland & Sweden
University essay from Högskolan Väst/Avd för juridik, ekonomi, statistik och politikAbstract : The title of this essay is "What are the effects of a cashless society on VAT evasion –A study on Denmark, Finland & Sweden". Due to an increasingly digitalized world there will be different effects on the economy. We are getting closer to a cashless society every day, but we do not know the consequences that this will have. READ MORE
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5. In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The issues of tackling aggressive tax planning are actual throughout the whole history of global market economy. Earlier this struggle was held by the states individually through imposing rules into their national legislation authorizing tax supervisory bodies to use new methods of control, establishing liability for tax evasion, and developing the approaches by judgements of the courts on relevant cases. READ MORE
