Essays about: "eu vat"
Showing result 1 - 5 of 69 essays containing the words eu vat.
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1. The circular economy transition in Sweden: A study of institutional constraints
University essay from Stockholms universitet/Institutionen för ekonomisk historia och internationella relationerAbstract : The degradation of natural ecosystems, through biodiversity loss and resource depletion, has led to the emergence of circular economy (CE), a novel production model focused on circular flows of materials. Sweden, known for its progressive environmental policies, has since 2016 developed a circular economy policy in accordance with the European Union’s (EU) policies and its own initiative. READ MORE
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2. 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 handelsrättAbstract : 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
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3. Empowering the Taxpayer - How the Charter of Fundamental Rights Helps to Shape an Equitable European VAT System
University essay from Lunds universitet/Institutionen för handelsrättAbstract : C-617/10 Åkerberg Fransson is the landmark case of the Court of Justice of the European Union (CJEU) that dealt with the interpretation and application of the Charter of Fundamental Rights of the European Union (Charter). In brief, the case concerned a Swedish national who was accused of tax evasion and faced criminal charges for failing to pay value added tax (VAT) on certain business transactions. READ MORE
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4. Clinical Trials in EU VAT : An Analysis of Interpretations and Applicability of the Concept of Medical Care in EU VAT Law
University essay from Uppsala universitet/Juridiska institutionenAbstract : VAT plays a crucial role in creating a single internal market in the EU. However, the applicability of VAT rules in regard to the conduct of clinical trials and investigational medicinal products (IMPs) remains uncertain due to different interpretations among the Member States and the lack of case laws regarding clinical trials. READ MORE
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5. VAT treatment of online gambling services
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Online gambling as a field has created a variety of legal challenges in the EU. One of the challenges is the application of VAT on online gambling services. READ MORE