Essays about: "vat in"

Showing result 6 - 10 of 144 essays containing the words vat in.

  1. 6. 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

  3. 7. VAT treatment of online gambling services

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Jaro Johannes Emil Ahonen; [2023]
    Keywords : Gambling; Online gambling; Electronically supplied services; VAT; Fiscal neutrality; Law and Political Science;

    Abstract : Online gambling as a field has created a variety of legal challenges in the EU. One of the challenges is the application of VAT on online gambling services. READ MORE

  4. 8. The direct and immediate link test in EU VAT: A new set of criteria to clarify the right of deduction

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Daniella Nyman; [2023]
    Keywords : Tax Law; Value Added Tax; right of deduction; direct and immediate link test; EU case law; Court of Justice; indirect link test; Fiscal Neutrality; Economic Reality; Legal Certainty; European Union Tax Law; South African Tax Law; presumptions of Member States; irrebuttable presumptions; rebuttable presumptions; developed criteria; table of key cases.; Law and Political Science;

    Abstract : Die direkte en oombliklike skakel toets sowel as die indirekte skakel toets in die Europese Unie se BTW word nie ingesluit binne die BTW Riglyne nie. Boonop gebruik die verskillende EU lidmaat lande die reg op aftrekking in uiteenlopende maniere. READ MORE

  5. 9. Exploring Machine Learning Solutions in the Context of OCR Post-Processing of Invoices

    University essay from KTH/Skolan för elektroteknik och datavetenskap (EECS)

    Author : Jacob Dwyer; Sara Bertse; [2022]
    Keywords : Machine learning; Optical character recognition; BERT; Error detection; Invoice; Maskininläsning; Optisk teckenläsning; BERT; Feldetektering; Faktura;

    Abstract : Large corporations receive and send large volumes of invoices containing various fields detailing a transaction. Such fields include VAT, due date, total amount, etc. One common way to automatize invoice processing is optical character recognition (OCR). This technology entails automatic reading of characters from scanned images. READ MORE

  6. 10. Don’t go nuts over nuts : an analysis of policy to reduce water scarcity caused by nuts

    University essay from SLU/Dept. of Economics

    Author : Hanna Vinberg; [2022]
    Keywords : Consumption; demand; dietary change; elasticity; food policy; nuts; water footprint; water scarcity;

    Abstract : The aim of this paper is to investigate the potential possibilities of reducing water scarcity, by targeting the water intensive consumption of nuts. Therefore, the research question is if consumption-based policies can decrease the consumption of nuts in Sweden, in order to reduce water scarcity in sensitive areas. READ MORE