Essays about: "eu vat"

Showing result 21 - 25 of 69 essays containing the words eu vat.

  1. 21. In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Aleksei Shcherbakov; [2020]
    Keywords : Tax law; tax abuse; GAAR; ATAD; BEPS; CFC; EU law; Russian tax law; tax avoidance; Law and Political Science;

    Abstract : The issues of tackling aggressive tax planning are actual throughout the whole history of global market economy. Earlier this struggle was held by the states individually through imposing rules into their national legislation authorizing tax supervisory bodies to use new methods of control, establishing liability for tax evasion, and developing the approaches by judgements of the courts on relevant cases. READ MORE

  3. 22. Freeconomics in the light of EU VAT Directive : Are free digital services supplied in exchange for personal data VAT taxable?

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Alessandro Sampaoli; [2020]
    Keywords : Value Added Tax; EU Vat Directive; supply of digital services; freeconomics; personal data; big data; indirect taxation; vat on free digital services; digital services; barter; consideration in kind; VAT taxable; Facebook; internet-based companies;

    Abstract : The digital economy is growing exponentially. Companies such as Facebook and Instagram base their business model on supplying services completely free of charge to billions of users.  This model of business is called “Freeconomics”. These companies generate huge profits from the exploitation of personal data provided by Users. READ MORE

  4. 23. The Average Consumer in EU VAT Law – A Study of Conceptual Consistency in the Caselaw of the CJEU

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

    Author : Viktor Mårtensson; [2020]
    Keywords : EU Law; VAT; Excise Duties; Trademark Law; Law and Political Science;

    Abstract : The average consumer concept in EU VAT law used by the CJEU to determine whether supplies are similar enough to be subject to the same VAT treatment. It is also used to determine whether a transaction should be seen as a single composite transaction or as consisting of multiple supplies. READ MORE

  5. 24. The intrinsic direct link of economic activities and Carpooling: The Administrative Court of the Region of Madrid vs Carpool peer-providers

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Dario Gorka Gomez Rivero; [2020]
    Keywords : Tax; tax law; Indirect; Indirect tax; peer-providers; BlaBlaCar; Madrid; Case-law; EU; VAT; VAT Directive; sharing economy; collaborative economy; direct link; continuing-basis; economic activities; taxable persons; Law and Political Science;

    Abstract : This investigation focuses on the case law affecting carpool activities in Spain carried out by peer-providers in the collaborative economy, analysing the procedure and the ruling set by the Spanish administrative court affecting, in particular, the users of the carpool platform known as 'BlaBlaCar'.... READ MORE

  6. 25. European Value Added Tax and Digital Economy : Does the new legal framework make EU VAT system truly fit for the digital economy?

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Inda Hadzovic; [2019]
    Keywords : EU VAT; digital economy;

    Abstract : .... READ MORE