Sökning: "Andrea Toresson"

Hittade 2 uppsatser innehållade orden Andrea Toresson.

1. 1. Empowering the Taxpayer - How the Charter of Fundamental Rights Helps to Shape an Equitable European VAT System

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Andrea Toresson; [2023]
   Nyckelord :VAT; indirect tax; indirect tax law; Charter of Fundamental Rights; taxpayer; Åkerberg Fransson; EU Law; European law.; Law and Political Science;

   Sammanfattning : C-617/10 Åkerberg Fransson is the landmark case of the Court of Justice of the European Union (CJEU) that dealt with the interpretation and application of the Charter of Fundamental Rights of the European Union (Charter). In brief, the case concerned a Swedish national who was accused of tax evasion and faced criminal charges for failing to pay value added tax (VAT) on certain business transactions. LÄS MER

3. 2. Att fördela resultat i ett handelsbolag – En utredning huruvida friheten i den civilrättsliga regleringen ger frihet för vinstfördelning även i skatterätt.

   Kandidat-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Andrea Toresson; [2022]
   Nyckelord :Handelsbolag; resultatfördelning; obehörig resultatfördelning; vinstfördelning handelsbolag; civilrättsliga reglering; skatterätt; Law and Political Science;

   Sammanfattning : Trading partnerships and limited partnerships are legal entities but not a taxable subject for income taxation. The main rule is that the profit of such a company is taxed on those who are partners in the company at the end of the financial year. LÄS MER