Essays about: "VAT package"

Found 2 essays containing the words VAT package.

  1. 1. Presumptions on the place of supply for digital B2C services

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Erik Jonas Naujoks; [2020]
    Keywords : VAT; value added tax; place of supply; digital services; cross-border; presumptions; Implementing Regulation; services; determination place of supply; compliance burden; destination principle; split-payment method; OECD guidelines; evidence rule; VAT package; B2C; final consumers; e-commerce; TBE services; Law and Political Science;

    Abstract : According to Art. 58 VAT Directive digital services are to be taxed at the place where the customer resides. The Implementing Regulation provides certain presumptions for suppliers to determine that place. READ MORE

  3. 2. Getting the price right - Exploring the legal possibilities of taxing meat and dairy consumption in the EU on environmental grounds

    University essay from Lunds universitet/Juridiska institutionen

    Author : Johan Arvidsson; [2016]
    Keywords : Consumption; Meat; Dairy; Climate change; Sustainable development; Emissions; EU; Environment; Tax; Economic instruments; Law and Political Science;

    Abstract : This paper argues that industrialized meat and dairy production create substantial environmental costs that are currently not being reflected by the price paid by consumers. One way of addressing this could be by taxing those products proportional to the environmental damage they cause based on the principle that the polluter should pay. READ MORE