Essays about: "and the concept of taxable person"
Showing result 1 - 5 of 6 essays containing the words and the concept of taxable person.
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1. Transactions between branch and head office and the right to deduct input VAT in cross-border scenarios
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Financial institutions and VAT are often like oil and water. If a financial institution is considering centralizing an activity in a certain jurisdiction, non-recoverable VAT could pose a serious problem. In addition to that, ambiguous judgments of the European Court of Justice have contributed to this issue. READ MORE
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2. EU VAT and the sharing economy : The relationship between the concept of "taxable person" and Airbnb and Uber
University essay from Uppsala universitet/Juridiska institutionenAbstract : .... READ MORE
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3. Is sharing caring? An analysis of the VAT treatment of certain sharing platforms
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : Delningsekonomins framfart har inneburit stora positiva effekter på marknaden, genom att bl.a. skapa nya arbetstillfällen och öka konkurrenskraften på marknaden. Det har samtidigt blivit tydligt att traditionell lagstiftning inte helt täcker denna nya affärsmodell och dess aktörer. READ MORE
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4. The concept of independence within the meaning of Articles 9(1) and 10 of the VAT Directive
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Article 9(1) of the VAT Directive requires a person to independently carry out economic activity in order to be considered as taxable for VAT purposes. Article 10 provides a negative definition of the term “independently”, precluding from the scope of this concept persons that are bound to an employer by a contract of employment or any other legal ties creating the relationship of employer and employee in terms of working conditions, remuneration and employer’s liability. READ MORE
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5. The Concept of Taxable Transactions between Head Office and Branch - In the light of Skandia America
University essay from Lunds universitet/Juridiska institutionenAbstract : The CJEU recently enriched its case law concerning the concept of a single taxable person through its ruling in Skandia America. Established case law differentiate two concepts of single taxable person. READ MORE