Essays about: "right to deduct"

Showing result 11 - 15 of 18 essays containing the words right to deduct.

1. 11. The prohibition of deductions of input VAT relating to permanent dwellings - A standstill legislation in motion?

   University essay from Lunds universitet/Juridiska institutionen

   Author : Douglas Limnell; [2016]
   Keywords : EU-law; Social and welfare law; VAT; Tax; Tax law; Law and Political Science;

   Abstract : The area of VAT constitutes an area fully harmonized within the EU, and the framework for the European VAT is established in the VAT Directive and is implemented in Sweden through the Swedish VAT Act. The European VAT is a general tax on consumption with the purpose of only taxing purchases for personal consumption. READ MORE

3. 12. Self-supply of goods in the light of the principle of fiscal neutrality

   University essay from Lunds universitet/Juridiska institutionen

   Author : Kamile Skinderyte; [2015]
   Keywords : Self-supply; Article 16 of the VAT Directive; VAT; Tax Law; Asset labelling doctrine; allocation of assets; the principle of fiscal neutrality; Article 168a of the VAT Directive.; Law and Political Science;

   Abstract : Article 16 of the VAT Directive, which regulates the self-supply of goods, is a good example of how it is complicated to achieve fraud resistance and full compliance with the principle of fiscal neutrality in the current system of VAT. This provision concerns taxation on business goods used for private purposes, which has shown to be a complex area of VAT. READ MORE

4. 13. The link between the incurrence of customs debt and VAT - and the consequences and impact thereof

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Ossama Shaaban; [2015]
   Keywords : import VAT; customs debt; custom duties; principle of fiscal neutrality; the right to deduct; illegal goods; unlawful introduction of goods; stolen goods; CCC; UCC; Law and Political Science;

   Abstract : The link between the incurrence of a customs debt and the incurrence of the Value Added Tax on importation, have a parallel nature, as they arise from the importation of goods into the territory of the Community. This link is a result of Article 71 (1) of the VAT Directive. READ MORE

5. 14. The VAT Treatment of Small Undertakings in the EU

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Ruth Abraham Negash; [2014]
   Keywords : Tax; VAT; small undertakings; SMEs; VAT accumulation; neutrality and fair competition; effectiveness; General exemption Scheme Cash flow accounting The common flat rate scheme Relying less on invoices equalization Softening reporting obligations The gradual tax relief scheme Simplifying rates; Law and Political Science;

   Abstract : The thesis is concerning the VAT treatment of small undertakings in the EU. Both analytic and descriptive writing methods are used to achieve its aim. VAT requires higher compliance costs compared with other taxes. However, the fact that the compliance burden of VAT is highly regressive as size decreases necessitates the special treatment SMEs. READ MORE

6. 15. 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