Essays about: "tax vat"

Showing result 1 - 5 of 87 essays containing the words tax vat.

  1. 1. Freedom in the Digital Age - VAT challenges from data as currency and the platform economy

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : André Dammert; [2023]
    Keywords : Value Added Tax VAT ; e-commerce; Bitcoin; Data as Currency; Platform Economy; Natural Rights; Public Choice; Governing the Commons; New Institutionalism; Law and Political Science;

    Abstract : 2000-talet har introducerat nya sätt att bedriva e-handel, med plattformsekonomin som suddar ut gränserna för vilken person som tillhandahåller tjänster från ett mervärdesskatteperspektiv. Bitcoin har blivit pengar för internetåldern. READ MORE

  3. 2. The circular economy transition in Sweden: A study of institutional constraints

    University essay from Stockholms universitet/Institutionen för ekonomisk historia och internationella relationer

    Author : Javiera Ortega Zepeda; [2023]
    Keywords : ;

    Abstract : The degradation of natural ecosystems, through biodiversity loss and resource depletion, has led to the emergence of circular economy (CE), a novel production model focused on circular flows of materials. Sweden, known for its progressive environmental policies, has since 2016 developed a circular economy policy in accordance with the European Union’s (EU) policies and its own initiative. READ MORE

  4. 3. 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

  5. 4. 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. 5. Clinical Trials in EU VAT : An Analysis of Interpretations and Applicability of the Concept of Medical Care in EU VAT Law

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Alicia Löfgren; [2023]
    Keywords : VAT; EU Tax Law; Clinical Trial;

    Abstract : VAT plays a crucial role in creating a single internal market in the EU. However, the applicability of VAT rules in regard to the conduct of clinical trials and investigational medicinal products (IMPs) remains uncertain due to different interpretations among the Member States and the lack of case laws regarding clinical trials. READ MORE