Essays about: "interpretations in tax system"

Found 4 essays containing the words interpretations in tax system.

  1. 1. 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 fakulteten

    Author : Embla Lindau; [2022]
    Keywords : Skatterätt; Law and Political Science;

    Abstract : 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

  3. 2. 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

  4. 3. A Study on the Future Sustainability of Sejong, South Korea's Multifunctional Administrative City, Focusing on Implementation of Transit Oriented Development

    University essay from Institutionen för geovetenskaper

    Author : Jeongmuk Kang; [2012]
    Keywords : Sustainable Development; Sustainable Urban Planning; Transportation; Transit Oriented Development; Sejong; System analysis; PEBOSCA;

    Abstract : Since the appearance of steam engines in the late 18th century, cities have been growing with the development of transportation and the consequent increase of its urban population and economic activities. Presently, cities accommodate more than half of the world population and are expected to be responsible for 73% of the world’s energy use in 2030. READ MORE

  5. 4. Value Added Tax : the Right to Deduct in Case of Carousel Fraud

    University essay from IHH, Rättsvetenskap

    Author : Helen Andersson; Karolina Franzén; [2008]
    Keywords : Value Added Tax; the right to deduct; carousel fraud; Mervärdesskatt; avdragsrätt; karusellhandel;

    Abstract : Taxable persons’ right to deduct input VAT is an integral part of the VAT system and may in principle not be limited. Carousel schemes deprive the Member States a great deal of tax revenue, investigations show that up to EUR 100 billion disap-pear every year. READ MORE