Essays about: "vat in"
Showing result 16 - 20 of 144 essays containing the words vat in.
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16. The Principle of Fiscal Neutrality and Economic Reality in EU VAT: Two Peas in a Pod?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Economic reality constitutes a fundamental criterion for the application of the common VAT system. Although its reference by the CJEU has increased over the past decades, significant legal uncertainty does still exist regarding its origin, legal status, functioning and terminology. READ MORE
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17. On The Exemption of Closely Related Activities in Article 132(1)(b) & (i) in The VAT Directive
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The exemptions in the public interest in Article 132 of the VAT directive constitute independent concepts of Community law whose purpose is to avoid divergences in the application of the VAT system from one Member State to another. In deciding whether a good or service is exempt the case law of the CJEU has established two main principles, the principle of fiscal neutrality and the principle of strict interpretation. READ MORE
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18. Taxation of individuals holding cryptocurrencies in Europe : Comparative analysis of Germany, France and Italy
University essay from Uppsala universitet/Juridiska institutionenAbstract : Modern technologies change economic relations in society and gradually transform the legislative framework. Blockchain-based cryptocurrencies are probably one of the most striking examples. READ MORE
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19. VAT and Education, An analysis of the implementation and interpreta-tion of the exemption for educational services in Swedish law
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : Syftet med denna uppsats är att undersöka hur utbildning behandlas i förhållande till EU:s mervärdesskattelagstiftning. Vidare kommer denna uppsats att analysera rättsfall från EU-domstolen och hur domstolens tolkningar av begreppet utbildning relaterar till principen om neutralitet. READ MORE
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20. The VAT liability of digital platforms: the EU rules in the light of the OECD Guidelines
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Considering the growing role of digital platforms in e-commerce sales, countries have requested guidance on how to create efficient and effective rules regarding the liability for digital platforms to collect VAT on online sales of goods without creating undue administrative costs and compliance burdens. Therefore, in 2019, the OECD provided guidelines in this regard. READ MORE