Essays about: "the right to deduct"
Showing result 6 - 10 of 18 essays containing the words the right to deduct.
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6. The relevance of incidental transactions for pro-rata deduction of input VAT under the VAT Directive
University essay from Lunds universitet/Institutionen för handelsrättAbstract : 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
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7. Corporate donations to charities. Comparison between Finnish and Swedish tax legislation and the compatibility with the EU law.
University essay from Lunds universitet/Institutionen för handelsrättAbstract : This paper compares tax legislations regarding a right to deduct donations to charities in corporate taxation in Sweden and Finland. The national legislation of each Member State of the European Union grants different tax exemptions for non-profit organizations. READ MORE
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8. Deduction when selling shares in a subsidiary - out of scope, exempt or VAT?
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : The right to deduct input value added tax (“VAT”) depends on a direct and immediate link to a taxable persons taxable activities. The disposal of shares is either out of scope of VAT, since it is not considered an economic activity, or exempt from VAT. READ MORE
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9. Substantive and formal requirements in the VAT case law of the CJEU
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The VAT system has been operating since 1967 across the European Union and is currently still in need to be adopted as definitive. Some issues should be confronted in 2018 before the implementation towards a fairer and simpler system. The proposal from the Commission set up in 2016 details the changes taken into account. READ MORE
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10. Can the general reverse charge mechanism combat missing trader fraud and provide for secure VAT collection?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : This thesis explores the European Commission’s proposal on General Reverse Charge Mechanism. VAT is a final tax on consumption. It is imposed on every transaction in the supply chain with the general aim of being deductible and thus being neutral for businesses with the right to deduct. READ MORE
