Essays about: "article 27 ECVD"

Found 1 essay containing the words article 27 ECVD.

  1. 1. Restoring neutrality of VAT: the internal supply provisions

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Sânne Van Der Wal; [2013]
    Keywords : indirect tax; VAT; neutrality; internal supplies; internal supply; article 18 a ECVD; article 27 ECVD; exemptions; Law and Political Science;

    Abstract : Articles 18(a) and 27 ECVD are instruments within the Directive to restore neutrality of EU VAT, which has been breached by the numerous exemptions. For the purposes of this research neutrality is interpreted as a particular expression of the general EU law principle of equal treatment. READ MORE