Essays about: "uniform VAT"
Showing result 1 - 5 of 6 essays containing the words uniform VAT.
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1. The Swedish Healthcare VAT on the Hiring out of Medical Care Staff and its Compatibility with EU Law
University essay from Lunds universitet/Institutionen för handelsrättAbstract : In 2018, the Swedish Supreme Administrative Court decided in a case. The decision of the court, came to change the scope of the exemption for medical care in Sweden. The court ruled that the hiring out of medical care staff is to be regarded as a taxable service and not exempted from VAT. This interpretation has raised many questions and opinions. READ MORE
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2. Non Performed Contracts in European VAT in the Light of the Newest Jurisprudence of the CJEU
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The European system of VAT was developed in the 1950s. The majority of transactions involved the supply of goods, and suppliers and consumers used to meet face by face. Nowadays many service providers offer the possibility to the customer, that the consumer pays before the actual service is provided. READ MORE
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3. To What Extent is the Prohibition of Abuse of Law Consistent with the Legal Certainty In VAT?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : For more than 40 years the case-law of the European Court of Justice has been developing the principle of prohibition of abuse of law in the European Union. However, in the sphere of value-added tax, the principle was invoked by the Court for the first time in 2006 in the landmark case Halifax, creating a tension between this emerging principle and the principle of legal certainty observed and protected by the Union and all its Member States. READ MORE
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4. Interpretation in Conformity with EU Law - the Case of the Financial Service Exemption in the Swedish VAT Act
University essay from Lunds universitet/Juridiska institutionenAbstract : Mervärdeskatterätten utgör ett fullständigt harmoniserat område inom EU och medlemsstaternas lagstiftning på området är till sin helhet baserad på EU rätten. En uniform tillämpning av momsreglerna i medlemsstaterna är av stor vikt för mervärdesskattesystemets funktion. READ MORE
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5. Taxing Consumption - An Analysis of the Distribution of the VAT Burden in Switzerland
University essay from Lunds universitet/Nationalekonomiska institutionenAbstract : This paper investigates the distribution of the tax burden of the value added tax, VAT, in Switzerland. The current Swiss VAT system overall is slightly progressive, putting a higher tax burden on the high-income households. The analysis of different household types yields similar results. READ MORE
