Essays about: "taxable persons"

Showing result 1 - 5 of 22 essays containing the words taxable persons.

1. 1. 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

3. 2. Third Party Benefit and Implications for Input VAT Deduction

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Gautam Agarwal; [2022]
   Keywords : Third Party Benefit; Input VAT Deduction; Law and Political Science;

   Abstract : Abstract The principle of fiscal neutrality is at the core of the EU VAT system. Neutrality in the EU VAT system comprises of two main elements, that is, equal treatment of taxable persons in the same situation and giving taxable persons the right to deduct input VAT for cost components. READ MORE

4. 3. Transactions between branch and head office and the right to deduct input VAT in cross-border scenarios

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Jose Suazo Pariona; [2021]
   Keywords : Branch; head office; and the concept of taxable person; The right to deduct of cross-border taxable persons; The uncertainty of the single and separate entity approach in regards to deduction; The Morgan Stanley case; Law and Political Science;

   Abstract : Financial institutions and VAT are often like oil and water. If a financial institution is considering centralizing an activity in a certain jurisdiction, non-recoverable VAT could pose a serious problem. In addition to that, ambiguous judgments of the European Court of Justice have contributed to this issue. READ MORE

5. 4. The relevance of incidental transactions for pro-rata deduction of input VAT under the VAT Directive

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Maija Vilhelmiina Simola; [2020]
   Keywords : Tax law; value added tax; VAT; European Union; VAT Directive; deductions; general costs; incidental transactions; skatterätt; mervärdesskatt; moms; avdrag; bitransaktioner; Law and Political Science;

   Abstract : The principle of fiscal neutrality is the essence of the EU VAT system. It aims at relieving taxable persons of the burden of VAT through the deduction mechanism provided for by the VAT Directive. In its another aspect, the principle is a means of reflecting the equal treatment of taxable persons. READ MORE

6. 5. The intrinsic direct link of economic activities and Carpooling: The Administrative Court of the Region of Madrid vs Carpool peer-providers

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Dario Gorka Gomez Rivero; [2020]
   Keywords : Tax; tax law; Indirect; Indirect tax; peer-providers; BlaBlaCar; Madrid; Case-law; EU; VAT; VAT Directive; sharing economy; collaborative economy; direct link; continuing-basis; economic activities; taxable persons; Law and Political Science;

   Abstract : This investigation focuses on the case law affecting carpool activities in Spain carried out by peer-providers in the collaborative economy, analysing the procedure and the ruling set by the Spanish administrative court affecting, in particular, the users of the carpool platform known as 'BlaBlaCar'.... READ MORE