Essays about: "vat year"
Showing result 6 - 7 of 7 essays containing the words vat year.
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6. Deduction of VAT on immovable property -Fiscal neutrality and Art 168a
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The thesis starts with a description of the background to the change of the rules on deduction of VAT on mixed use immovable property through the insertion of Article 168a in the RVD. The reason according to the Amendment is to promote equity and to prevent unjustified cash-flow advantages granted to taxable persons who use acquire immovable property, deduct full input VAT and then pay it back over the duration of the adjustment period in the form of assessment for private use. READ MORE
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7. Value Added Tax : the Right to Deduct in Case of Carousel Fraud
University essay from IHH, RättsvetenskapAbstract : Taxable persons’ right to deduct input VAT is an integral part of the VAT system and may in principle not be limited. Carousel schemes deprive the Member States a great deal of tax revenue, investigations show that up to EUR 100 billion disap-pear every year. READ MORE