Essays about: "presumptions of Member States"

Found 3 essays containing the words presumptions of Member States.

  1. 1. The direct and immediate link test in EU VAT: A new set of criteria to clarify the right of deduction

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Daniella Nyman; [2023]
    Keywords : Tax Law; Value Added Tax; right of deduction; direct and immediate link test; EU case law; Court of Justice; indirect link test; Fiscal Neutrality; Economic Reality; Legal Certainty; European Union Tax Law; South African Tax Law; presumptions of Member States; irrebuttable presumptions; rebuttable presumptions; developed criteria; table of key cases.; Law and Political Science;

    Abstract : Die direkte en oombliklike skakel toets sowel as die indirekte skakel toets in die Europese Unie se BTW word nie ingesluit binne die BTW Riglyne nie. Boonop gebruik die verskillende EU lidmaat lande die reg op aftrekking in uiteenlopende maniere. READ MORE

  3. 2. Constructing Security in the Shadow of Communities: A comparative study of Transatlantic and European influences on Norwegian and Swedish conceptualisations of security

    University essay from Lunds universitet/Statsvetenskapliga institutionen

    Author : Zigne Edström; [2021]
    Keywords : security; Nordic security; security community; securitisation; ideational power; constructivism; Transatlantic; European; Law and Political Science;

    Abstract : The Nordic states’ approaches to security have been painted out as differentiated because of their alliance affiliations. However, in the light of a changing security environment and increasing international collaboration on security issues, there is a need to re-evaluate the Nordic context and alliance-state relations in the construction of security. READ MORE

  4. 3. Presumptions on the place of supply for digital B2C services

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Erik Jonas Naujoks; [2020]
    Keywords : VAT; value added tax; place of supply; digital services; cross-border; presumptions; Implementing Regulation; services; determination place of supply; compliance burden; destination principle; split-payment method; OECD guidelines; evidence rule; VAT package; B2C; final consumers; e-commerce; TBE services; Law and Political Science;

    Abstract : According to Art. 58 VAT Directive digital services are to be taxed at the place where the customer resides. The Implementing Regulation provides certain presumptions for suppliers to determine that place. READ MORE