Essays about: "direct and immediate link"

Showing result 1 - 5 of 11 essays containing the words direct and immediate link.

  1. 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 handelsrätt

    Author : Daniella Nyman; [2023]
    Keywords : Tax Law; Value Added Tax; right of deduction; direct and immediate link test; EU case law; Court of Justice; indirect link test; Fiscal Neutrality; Economic Reality; Legal Certainty; European Union Tax Law; South African Tax Law; presumptions of Member States; irrebuttable presumptions; rebuttable presumptions; developed criteria; table of key cases.; Law and Political Science;

    Abstract : 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

  3. 2. Third Party Benefit and Implications for Input VAT Deduction

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Gautam Agarwal; [2022]
    Keywords : Third Party Benefit; Input VAT Deduction; Law and Political Science;

    Abstract : Abstract The principle of fiscal neutrality is at the core of the EU VAT system. Neutrality in the EU VAT system comprises of two main elements, that is, equal treatment of taxable persons in the same situation and giving taxable persons the right to deduct input VAT for cost components. READ MORE

  4. 3. Life cycle analysis and comparison of climate impact for two alternative floor systems for increased weight in high-rise timber buildings

    University essay from KTH/Byggnadsmaterial

    Author : Nir Kedem; [2022]
    Keywords : Life cycle assessment; LCA; Anavitor; Environmental impact; Building materials; Timber; Concrete; Gravel; Adding weight system.;

    Abstract : The aim of this Master Thesis is to investigate and quantify the climate impact for two floor system alternatives for the Cederhusen project, that is the 8 floors timber-based buildings located at Sankt Eriksplan in Stockholm. The overall motivation for this study is the fact that the construction industry is a major contributor to the total amount of the global greenhouse gas emissions. READ MORE

  5. 4. About Time – An Examination of the Threats Posed by Climate Change and the Protection of Individuals Against Them Offered by the European Convention of Human Rights

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

    Author : Edvin Johansson; [2021]
    Keywords : Public international law; ECHR; human rights; climate change; risk; State responsibility; Environmental law; Law and Political Science;

    Abstract : Anthropogenically caused climate change is now considered a reality. Recent climate scientific insights regarding climate-related risks, e.g. heat-waves, floods, droughts etc. READ MORE

  6. 5. Holding companies’ sale of shares: the underlying purpose test in the context of a direct and immediate link

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Silvia Maria Iskanius; [2021]
    Keywords : VAT; EU law; M A; sales of shares; right to deduct; direct and immediate link; Law and Political Science;

    Abstract : In the ever evolving and ambiguous environment of VAT treatment of sales of shares, the underlying purpose test has arisen as a new form of controversy. While it seems to be a viable method for establishing in specific circumstances a strong enough direct and immediate link to guarantee deduction also for costs incurred in relation to an exempt or out-of-scope share disposal, the test’s nature and even its very meaning alone are far from self-explanatory. READ MORE