Essays about: "composite supplies"

Found 4 essays containing the words composite supplies.

  1. 1. Unveiling the EU VAT Treatment of Non-Fungible Tokens (NFTs): An Extensive Analysis of the VAT Consequences for NFT Trading

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Deniz Çatmaz; [2023]
    Keywords : Non-fungible tokens NFTs ; crypto assets; Blockchain technology; value-added tax VAT ; Court of Justice of the European Union CJEU ; electronically supplied services; composite supplies; artwork; classification of NFTs; place of supply rules.; Law and Political Science;

    Abstract : Non-fungible tokens (NFTs) have gained significant attention in recent years as a rapidly growing form of crypto assets with unique characteristics. However, existing tax regulations have struggled to keep up with these developments. READ MORE

  3. 2. 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

  4. 3. The Average Consumer in EU VAT Law – A Study of Conceptual Consistency in the Caselaw of the CJEU

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

    Author : Viktor Mårtensson; [2020]
    Keywords : EU Law; VAT; Excise Duties; Trademark Law; Law and Political Science;

    Abstract : The average consumer concept in EU VAT law used by the CJEU to determine whether supplies are similar enough to be subject to the same VAT treatment. It is also used to determine whether a transaction should be seen as a single composite transaction or as consisting of multiple supplies. READ MORE

  5. 4. Assessing GIS-based indicator methodology for analyzing the physical vulnerability of water and sanitation infrastructure

    University essay from Tema vatten i natur och samhälle; Centrum för klimatpolitisk forskning; Filosofiska fakulteten

    Author : Martin Karlson; [2012]
    Keywords : GIS; geographic information system; climate change; climate variability; vulnerability; physical vulnerability; water infrastructure; sewage infrastructure; water supply; landslide; indicator;

    Abstract : Climate related problems such as droughts, heat waves, increased levels of precipitation and storms threaten the functionality of several infrastructural systems. This thesis focus on infrastructure that provides for water and sanitation services because it has been identified as being particular at risk when the climate is changing. READ MORE