Essays about: "tax LAW"

Showing result 11 - 15 of 340 essays containing the words tax LAW.

1. 11. Legal analysis of an EU DST: Is there a legal basis for it under EU law and would it violate the EU's duty to respect international law?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Tobias Egger; [2023]
   Keywords : Digital Services Tax; EU law; Art. 115 TFEU; Principle of territoriality; nexus requirement; Law and Political Science;

   Abstract : This thesis examines a potential EU digital services tax under two aspects. Those are first, whether a sufficient legal basis is given for it within EU law and second, whether it would violate the EU’s duty to respect international law. To make the analysis more tangible it is based on the directive proposal for such a tax from 2018. READ MORE

3. 12. Unveiling the EU VAT Treatment of Non-Fungible Tokens (NFTs): An Extensive Analysis of the VAT Consequences for NFT Trading

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Deniz Çatmaz; [2023]
   Keywords : Non-fungible tokens NFTs ; crypto assets; Blockchain technology; value-added tax VAT ; Court of Justice of the European Union CJEU ; electronically supplied services; composite supplies; artwork; classification of NFTs; place of supply rules.; Law and Political Science;

   Abstract : Non-fungible tokens (NFTs) have gained significant attention in recent years as a rapidly growing form of crypto assets with unique characteristics. However, existing tax regulations have struggled to keep up with these developments. READ MORE

4. 13. 'Preserving a Balanced Allocation of Taxing Powers Between the Member States’ as a Ground of Justification for the Maintenance of Restrictive National Provisions : An analysis of the development of the ground of justification in case law from the CJEU

   University essay from Uppsala universitet/Juridiska institutionen

   Author : Emilia Karlsson; [2023]
   Keywords : ;

   Abstract : The Court of Justice of the European Union (further “CJEU”) assesses the compatibility of national tax provisions with the fundamental freedoms. The assessment normally consists of different steps. The first step is to determine if the national legislation constitutes a restriction. READ MORE

5. 14. Empowering the Taxpayer - How the Charter of Fundamental Rights Helps to Shape an Equitable European VAT System

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Andrea Toresson; [2023]
   Keywords : VAT; indirect tax; indirect tax law; Charter of Fundamental Rights; taxpayer; Åkerberg Fransson; EU Law; European law.; Law and Political Science;

   Abstract : C-617/10 Åkerberg Fransson is the landmark case of the Court of Justice of the European Union (CJEU) that dealt with the interpretation and application of the Charter of Fundamental Rights of the European Union (Charter). In brief, the case concerned a Swedish national who was accused of tax evasion and faced criminal charges for failing to pay value added tax (VAT) on certain business transactions. READ MORE

6. 15. Does the solidarity contribution under the Council Regulation (EU) 2022/1854 on an emergency intervention to address high energy prices infringe the protection of property guaranteed by the European Convention of Human Rights?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Albert Valdez; [2023]
   Keywords : Solidarity Contribution; windfall tax; Council Regulation EU 2022 1854; Article 1 of Protocol 1 of ECHR; Protection of Property; Law and Political Science;

   Abstract : This thesis discusses the legality of the solidarity contribution relative to Article 1 of Protocol 1 of the European Convention on Human Rights (ECHR). As such, this paper aims to provide an answer to the question “Does the solidarity contribution under the Council Regulation (EU) 2022/1854 on an emergency intervention to address high energy prices infringe Article 1 of Protocol 1 of the ECHR. READ MORE