Essays about: "eu vat"
Showing result 11 - 15 of 69 essays containing the words eu vat.
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11. VAT and Education, An analysis of the implementation and interpreta-tion of the exemption for educational services in Swedish law
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : Syftet med denna uppsats är att undersöka hur utbildning behandlas i förhållande till EU:s mervärdesskattelagstiftning. Vidare kommer denna uppsats att analysera rättsfall från EU-domstolen och hur domstolens tolkningar av begreppet utbildning relaterar till principen om neutralitet. READ MORE
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12. The VAT liability of digital platforms: the EU rules in the light of the OECD Guidelines
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Considering the growing role of digital platforms in e-commerce sales, countries have requested guidance on how to create efficient and effective rules regarding the liability for digital platforms to collect VAT on online sales of goods without creating undue administrative costs and compliance burdens. Therefore, in 2019, the OECD provided guidelines in this regard. READ MORE
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13. The Swedish Healthcare VAT on the Hiring out of Medical Care Staff and its Compatibility with EU Law
University essay from Lunds universitet/Institutionen för handelsrättAbstract : In 2018, the Swedish Supreme Administrative Court decided in a case. The decision of the court, came to change the scope of the exemption for medical care in Sweden. The court ruled that the hiring out of medical care staff is to be regarded as a taxable service and not exempted from VAT. This interpretation has raised many questions and opinions. READ MORE
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14. Barriers and Driving Forces that Affect Potential Adopters of BECs in Sweden : How the Transition to Battery Electric Cars can be Accelerated
University essay from KTH/Industriell ekonomi och organisation (Inst.)Abstract : The transport industry makes up a significant portion of the carbon dioxide emissions and theg reenhouse effect. Although the transition to electric cars is already happening, the transition is not happening fast enough to meet the EU targets. READ MORE
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15. 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 handelsrättAbstract : 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
