Essays about: "self-supply"
Showing result 1 - 5 of 6 essays containing the word self-supply.
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1. Upscaling agroecology in Sweden : a participatory-backcasting approach to investigate top-down measures for promoting an agroecological transition of the Swedish agricultural system
University essay from SLU/Dept. of People and SocietyAbstract : Alongside its important contribution to the increase of yields, industrial agriculture has also generated environmental, social and economical negative side effects. Moreover, the forecasted growth of the world’s population puts more pressure for solutions on how to increase food supply while reducing the negative effects of the current agricultural system. READ MORE
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2. Self-supply of goods in the light of the principle of fiscal neutrality
University essay from Lunds universitet/Juridiska institutionenAbstract : 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
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3. Restoring neutrality of VAT: the internal supply provisions
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Articles 18(a) and 27 ECVD are instruments within the Directive to restore neutrality of EU VAT, which has been breached by the numerous exemptions. For the purposes of this research neutrality is interpreted as a particular expression of the general EU law principle of equal treatment. READ MORE
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4. The Field of Application of the Cost-sharing exemption in Art. 132 (1)(f) of the EU VAT Directive and the Swedish implementation
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The cost-sharing exemption provided by Art. 132(1)(f) EVD is a provision with a specific objective. The legal function of the provision is to enable economic operators which carry on exempt activities to emancipate certain internal sources which are directly necessary to carry on the exempt activity to be outsourced, and thus supplied exempt. READ MORE
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5. Deduction of VAT on immovable property -Fiscal neutrality and Art 168a
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The thesis starts with a description of the background to the change of the rules on deduction of VAT on mixed use immovable property through the insertion of Article 168a in the RVD. The reason according to the Amendment is to promote equity and to prevent unjustified cash-flow advantages granted to taxable persons who use acquire immovable property, deduct full input VAT and then pay it back over the duration of the adjustment period in the form of assessment for private use. READ MORE
