Essays about: "eu vat"

Showing result 16 - 20 of 69 essays containing the words eu vat.

  1. 16. The notion of economic value in taxation - A comparison of valuation methods

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

    Author : Martin Linder; [2020]
    Keywords : EU law; Tax law; Transfer pricing; Customs law; VAT; Valuation methods; Law and Political Science;

    Abstract : The concept of economic value is not well explored nor consistently applied in the field of taxation. Different systems of taxation assess value from their own perspectives and with their own interests in mind resulting in situations where different values for taxation are determined for the same transaction. READ MORE

  3. 17. Assessment of VAT treatment of certain medical care services provided by modern ways in the light of EU VAT law and the principle of fiscal neutrality

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

    Author : Liisa Haapala; [2020]
    Keywords : Law and Political Science;

    Abstract : .... READ MORE

  4. 18. EU VAT and the sharing economy : The relationship between the concept of "taxable person" and Airbnb and Uber

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Calle Lidström; [2020]
    Keywords : ;

    Abstract : .... READ MORE

  5. 19. 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

  6. 20. Deploying collective PV selfconsumption in France : System design, barriers, and policy recommendations

    University essay from KTH/Energiteknik

    Author : Fatou Bintou Dieme; [2020]
    Keywords : ;

    Abstract : A collective self-consumption project defines a community made of different electricity consumers that gather around a decentralized distributed energy generation system in order to supply part of their electric demands through self-consumption of the decentralized electricity produced. Solar photovoltaic (PV) technology is the most used decentralized energy generation system. READ MORE