Essays about: "deduct"

Showing result 1 - 5 of 38 essays containing the word deduct.

  1. 1. Preventing VAT Fraud without Compromising the Competitive Terms of the Internal Market. A study in whether the CJEU interprets the right of Member States to fight VAT fraud under Article 273 VAT Directive without jeopardising the competitive terms of the internal market

    University essay from Göteborgs universitet/Juridiska institutionen

    Author : Hassaneh Muhammed; [2020-09-14]
    Keywords : Article 273 VAT Directive; competition; internal market; neutrality; proportionality; tax evasion; VAT fraud;

    Abstract : The consequences of VAT fraud are many and far-reaching. Accordingly, Member States have both a right and an obligation to fight tax fraud. However, the same measures aimed at preventing tax fraud can compromise the establishment and functioning of the internal market. READ MORE

  2. 2. The art of ebook cover design : An analysation of covers from Amazon kindle and a guideline to avoid the worst of them

    University essay from Jönköping University/JTH, Datateknik och informatik

    Author : Julia Palm; [2020]
    Keywords : Electronic books; Cover design; Design Principles
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    Abstract : Today’s society is becoming more digitalised. Moving traditional printing to screen is becoming the new normal. Since the selection of ebooks is becoming larger and larger the publishers and authors must start thinking about their design to have better prerequisites than their competitors. READ MORE

  3. 3. The relevance of incidental transactions for pro-rata deduction of input VAT under the VAT Directive

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Maija Vilhelmiina Simola; [2020]
    Keywords : Tax law; value added tax; VAT; European Union; VAT Directive; deductions; general costs; incidental transactions; skatterätt; mervärdesskatt; moms; avdrag; bitransaktioner; Law and Political Science;

    Abstract : The principle of fiscal neutrality is the essence of the EU VAT system. It aims at relieving taxable persons of the burden of VAT through the deduction mechanism provided for by the VAT Directive. In its another aspect, the principle is a means of reflecting the equal treatment of taxable persons. READ MORE

  4. 4. The predictive power of financial ratios on bankruptcy : A quantitative study of non-listed limited liability SMEs companies in Sweden

    University essay from Jönköping University/IHH, Företagsekonomi; Jönköping University/IHH, Företagsekonomi

    Author : Laureta Ahmeti; Azra Zubanovic; [2020]
    Keywords : Bankruptcy; prediction variables; financial ratios; logistic regression;

    Abstract : Abstract Background - Bankruptcy is an issue that not only affects the company that is registered as bankrupt, but also the society since it has an impact on the economy. Previous studies have been focusing on larger listed companies outside of Sweden hence there is a lack of empirical findings about Swedish companies in this research area. READ MORE

  5. 5. A wind of change in Germany: From local opposition against wind energy towards the national social movement Vernunftkraft

    University essay from Lunds universitet/LUCSUS

    Author : David Fritsch; [2020]
    Keywords : Sustainability Science; Energiewende; Energy Transition; Justice; Social Movement Theory; Social Sciences;

    Abstract : To reach the targets of the Paris Agreement and reduce its CO2 emissions, the expansion of wind energy on land as part of the so-called ‘Energiewende’ (energy transition) is of major significance for Germany. Yet, these sustainability endeavors are under serious attack due to a multitude of protesters that oppose wind energy efforts and unite under the label ‘Vernunftkraft’ to resist the energy transition. READ MORE