Essays about: "intra-Community supply"

Found 4 essays containing the words intra-Community supply.

  1. 1. Requirements for chain transactions in European VAT

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Sabrina Popp; [2019]
    Keywords : chain transaction; triangulation; European VAT; Law and Political Science;

    Abstract : Transactions where goods are successively supplied by several businesses and transported directly from the first supplier to the last customer are defined as chain transactions. There is currently no provision in the VAT Directive which generally defines and determines the VAT treatment of chain transactions. READ MORE

  3. 2. Article 44 RVD as the main rule for intra-Community place of supply of services B2B: legal issues arising at its application. Is the implementation in Italy in line with article 44 RVD and the EU laws?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Patrizia Michelini; [2013]
    Keywords : art 44 RVD; Law and Political Science;

    Abstract : This Thesis is aimed at clarifying the meaning of article 44 RVD in order to determine which legal issues arise at its implementation, both at European and at Italian level. Art 44 RVD, as the main rule for B2B intra-Community supply of services, has a fundamental impact on the assessment of VAT liability among business operators in order to define on whom, where and when the liability arises. READ MORE

  4. 3. Intra-EU trade and chain transactions under EU VAT – between simplification measures and inconsistent results

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Edvinas Sutkaitis; [2012]
    Keywords : Intra-EU trade; chain transactions; VAT; intra-Community supply; intra-Community acquisition; simplified intra-Community triangulation; transitional arrangements; reporting obligations; Intrastat; Law and Political Science;

    Abstract : After nearly 20 years ago when the transitional arrangements for the taxation of trade between Member States was introduced it made a significant improvement compare to the old exports and imports system. However, the new arrangements have not eliminated obstacles completely for proper trade between Member States and proper functioning of the single market. READ MORE

  5. 4. VAT Frauds in the European Union: The Reverse Charge Mechanism, Joint and Several Liability and the “Knowledge Test”

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Ludvik Ludviksson; [2012]
    Keywords : VAT; Fraud; Carousel fraud; MTIC; reverse charge; Joint and svereal liability; knowledge test; missing trader; Law and Political Science;

    Abstract : Summary The EU and the Member States are concerned about VAT fraud and they consider it necessary to reduce the gap the VAT fraud makes. The purpose of this thesis is to describe three methods that are used in the fight against VAT fraud. Those methods are the reverse charge mechanism, joint and several liability and the knowledge test. READ MORE