Found 2 essays matching the above criteria.
1. The link between the incurrence of customs debt and VAT - and the consequences and impact thereofUniversity essay from Lunds universitet/Institutionen för handelsrätt
Abstract : The link between the incurrence of a customs debt and the incurrence of the Value Added Tax on importation, have a parallel nature, as they arise from the importation of goods into the territory of the Community. This link is a result of Article 71 (1) of the VAT Directive. READ MORE
University essay from Lunds universitet/Juridiska institutionen
Abstract : Nowadays, most ship acquisition transactions are performed through the finance instruments, such as loan agreements. Whereas parties to this ship finance contracts, from one side, usually, is ship owner as borrower, and, from other side might be, financial institution, as lender – such as banks, funds or private companies. READ MORE