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Showing result 1 - 5 of 6 essays matching the above criteria.

  1. 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 handelsrätt

    Author : Jose Suazo Pariona; [2021]
    Keywords : Branch; head office; and the concept of taxable person; The right to deduct of cross-border taxable persons; The uncertainty of the single and separate entity approach in regards to deduction; The Morgan Stanley case; Law and Political Science;

    Abstract : 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

  3. 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 institutionen

    Author : Calle Lidström; [2020]
    Keywords : ;

    Abstract : .... READ MORE

  4. 3. Is sharing caring? An analysis of the VAT treatment of certain sharing platforms

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Sofie Lundgren; [2018]
    Keywords : mervärdesskatt; delningsekonomi; sharing economy; VAT; skatterätt; Law and Political Science;

    Abstract : 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

  5. 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 handelsrätt

    Author : Emma Österlind; [2016]
    Keywords : VAT; Council Directive 2006 112 EC of 28 November 2006 on the common system of value added tax; The Court of Justice of the European Union; independence; branches; wholly owned subsidiaries; remuneration; economic risk; working conditions; employer s liability; legal form; subordination; Law and Political Science;

    Abstract : 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

  6. 5. The Concept of Taxable Transactions between Head Office and Branch - In the light of Skandia America

    University essay from Lunds universitet/Juridiska institutionen

    Author : Josefine Grönkvist; [2015]
    Keywords : Tax law EU VAT VAT group Single taxable person Consideration Cost allocation; Law and Political Science;

    Abstract : 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