Essays about: "VAT reality"

Showing result 1 - 5 of 8 essays containing the words VAT reality.

  1. 1. The direct and immediate link test in EU VAT: A new set of criteria to clarify the right of deduction

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Daniella Nyman; [2023]
    Keywords : Tax Law; Value Added Tax; right of deduction; direct and immediate link test; EU case law; Court of Justice; indirect link test; Fiscal Neutrality; Economic Reality; Legal Certainty; European Union Tax Law; South African Tax Law; presumptions of Member States; irrebuttable presumptions; rebuttable presumptions; developed criteria; table of key cases.; Law and Political Science;

    Abstract : Die direkte en oombliklike skakel toets sowel as die indirekte skakel toets in die Europese Unie se BTW word nie ingesluit binne die BTW Riglyne nie. Boonop gebruik die verskillende EU lidmaat lande die reg op aftrekking in uiteenlopende maniere. READ MORE

  3. 2. The Principle of Fiscal Neutrality and Economic Reality in EU VAT: Two Peas in a Pod?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Kevin van Abswoude; [2022]
    Keywords : Economic reality; fiscal neutrality; VAT; EU; principle; VAT reality; abuse of law; legal certainty; CJEU; legal neutrality; system neutrality; external neutrality; commercial reality; economic and commercial reality; actual economic situation; real economic situation; economic approach; Law and Political Science;

    Abstract : Economic reality constitutes a fundamental criterion for the application of the common VAT system. Although its reference by the CJEU has increased over the past decades, significant legal uncertainty does still exist regarding its origin, legal status, functioning and terminology. READ MORE

  4. 3. A techno-economicGIS-based model for waste water treatment and reuse feasibility in the North Western Sahara Aquifer System

    University essay from KTH/Energiteknik

    Author : Camilo Ramirez Gomez; [2018]
    Keywords : ;

    Abstract : Water security represents a main challenge in the quest for sustainable development and stability worldwide. Often, such security is closely linked with the demand of water for agricultural irrigation, as it repre-sents the major share of human water withdrawals. READ MORE

  5. 4. The “Free” Access to Online Platforms – Can personal data be treated as consideration from a VAT perspective?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Sofia Ingman; [2018]
    Keywords : VAT; Online platform; Free e-services; Personal data; Barter transaction; Monetary expression of consideration in kind; Direct link test; Law and Political Science;

    Abstract : Nowadays, many digital platforms, such as searching engines, social networks and multiple applications serving the needs of private individuals, provide their users with free access to its resources and functions. Such generosity, together with the fact that these companies are highly capitalised, leads to the question: is there any consideration paid by the users, which the platform can subsequently convert into monetary profits? The present thesis examines the assumption that the users “pay” with their personal data for the e-services provided by platforms, which results in the taxable transaction for VAT purposes. READ MORE

  6. 5. Inverkan av vattenhalten i såbotten för uppkomsten hos sockerbetor

    University essay from SLU/Dept. of Soil and Environment

    Author : Martin Holmberg; [2016]
    Keywords : torka; avdunstning; vårsådd; växtodling; nederbörd; fältförhållanden;

    Abstract : To sow at optimal moisture content in the seedbed is crucial for good germination and emergence. In reality this is very complex and a farmer needs to take multiple parameters into consideration, such as the upcoming weather, the soil’s sensitivity to compaction and variations within the field. READ MORE