Essays about: "wollny"

Found 2 essays containing the word wollny.

  1. 1. A study on factors influencing the acceptance of mobile payment applications in Sweden

    University essay from Högskolan i Jönköping/IHH, Företagsekonomi

    Author : Lisa Wollny; Simon Ahrenstedt; Jiahao Huang; [2015]
    Keywords : TAM; Technology Acceptance Model; M-payment apps; M-payment applications; Mobile payment apps; Mobile payment applications;

    Abstract : Mobile payments is a topic that is gaining increased attention in both research and in the media. Trends have been identified that show an increase in the use of both smartphones and mobile applications. At the same time there has been a decrease in cash use, with a move towards alternative cashless means of payment in Sweden. READ MORE

  3. 2. Deduction of VAT on immovable property -Fiscal neutrality and Art 168a

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Benjamin Morris; [2011]
    Keywords : law; VAT; V.A.T.; tax; 168a; 168 a; immovable property; adjustment deduction; payment; lennartz; cash-flow advantages; tax-free loan; deduct full input VAT; deduct; input VAT; assessement for private use; allocation; depreciation; equitable; equty; lennartz principle; 10-year interest free loan; pro rata deduction; temporary exemption equalisation; untaxed end use; untaxed end-use; puffer; wollny; initial deduction; incongruence; economic lifetime; RVD; prevent unjustified cash-flow advantage; allocated; business assets; private assets; mixed use assets; option for taxation; kuhne; mohsche; armbrecht; bakcsi; fischer; charles; supply during adjustment period; self-supply; deferred private use; construction; prevent; tax law; european vat; tfeu; ecj; Law and Political Science;

    Abstract : 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