Sökning: "Asset labelling doctrine"
Hittade 2 uppsatser innehållade orden Asset labelling doctrine.
1. Self-supply of goods in the light of the principle of fiscal neutrality
Master-uppsats, Lunds universitet/Juridiska institutionenSammanfattning : Article 16 of the VAT Directive, which regulates the self-supply of goods, is a good example of how it is complicated to achieve fraud resistance and full compliance with the principle of fiscal neutrality in the current system of VAT. This provision concerns taxation on business goods used for private purposes, which has shown to be a complex area of VAT. LÄS MER
2. Deduction of VAT on immovable property -Fiscal neutrality and Art 168a
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : 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. LÄS MER