Essays about: "VAT"

Showing result 6 - 10 of 150 essays containing the word VAT.

  1. 6. Clinical Trials in EU VAT : An Analysis of Interpretations and Applicability of the Concept of Medical Care in EU VAT Law

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Alicia Löfgren; [2023]
    Keywords : VAT; EU Tax Law; Clinical Trial;

    Abstract : VAT plays a crucial role in creating a single internal market in the EU. However, the applicability of VAT rules in regard to the conduct of clinical trials and investigational medicinal products (IMPs) remains uncertain due to different interpretations among the Member States and the lack of case laws regarding clinical trials. READ MORE

  3. 7. VAT treatment of online gambling services

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Jaro Johannes Emil Ahonen; [2023]
    Keywords : Gambling; Online gambling; Electronically supplied services; VAT; Fiscal neutrality; Law and Political Science;

    Abstract : Online gambling as a field has created a variety of legal challenges in the EU. One of the challenges is the application of VAT on online gambling services. READ MORE

  4. 8. 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

  5. 9. VAT (Value Added Tax) : What are the VAT risks associated with place of supply for electronically supplied services? 

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Maria Hassan; [2022]
    Keywords : ;

    Abstract : .... READ MORE

  6. 10. Exploring Machine Learning Solutions in the Context of OCR Post-Processing of Invoices

    University essay from KTH/Skolan för elektroteknik och datavetenskap (EECS)

    Author : Jacob Dwyer; Sara Bertse; [2022]
    Keywords : Machine learning; Optical character recognition; BERT; Error detection; Invoice; Maskininläsning; Optisk teckenläsning; BERT; Feldetektering; Faktura;

    Abstract : Large corporations receive and send large volumes of invoices containing various fields detailing a transaction. Such fields include VAT, due date, total amount, etc. One common way to automatize invoice processing is optical character recognition (OCR). This technology entails automatic reading of characters from scanned images. READ MORE