Essays about: "collection of value added tax"
Found 4 essays containing the words collection of value added tax.
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1. 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 handelsrättAbstract : 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
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2. The notion of economic value in taxation - A comparison of valuation methods
University essay from Lunds universitet/Juridiska fakulteten; Lunds universitet/Juridiska institutionenAbstract : The concept of economic value is not well explored nor consistently applied in the field of taxation. Different systems of taxation assess value from their own perspectives and with their own interests in mind resulting in situations where different values for taxation are determined for the same transaction. READ MORE
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3. Allocation of the burden of proof and status of domestic administrative procedural law norms in the EU VAT sphere
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Due to the lack of procedural rules at level of EU law and pursuant to Article 273 of the VAT Directive and Article 325 of the TFEU Member States have procedural autonomy to lay down administrative procedural rules with the goal to ensure proper collection of VAT. Because Member States are empowered with national procedural autonomy, the domestic procedural law through which EU law is exercised differs from one Member state to another. READ MORE
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4. Carousel Fraud
University essay from Lunds universitet/Juridiska institutionenAbstract : Since the abolition of fiscal frontiers in the EU in 1993, intra-Community supplies of goods between taxable persons are exempt from Value Added Tax (henceforth VAT) in the Member State of origin. Instead, the goods are taxed in the Member State of destination at the rate and condition in force in that Member State. READ MORE