Essays about: "article 132 1 b"

Found 1 essay containing the words article 132 1 b.

  1. 1. On The Exemption of Closely Related Activities in Article 132(1)(b) & (i) in The VAT Directive

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Robin Kratz; [2022]
    Keywords : Closely related activities; VAT exemptions; Composite supplies; VAT; Article 132 1 b ; Article 132 1 i ; Law and Political Science;

    Abstract : The exemptions in the public interest in Article 132 of the VAT directive constitute independent concepts of Community law whose purpose is to avoid divergences in the application of the VAT system from one Member State to another. In deciding whether a good or service is exempt the case law of the CJEU has established two main principles, the principle of fiscal neutrality and the principle of strict interpretation. READ MORE