Essays about: "simplified intra-Community triangulation"

Found 2 essays containing the words simplified intra-Community triangulation.

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. 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