Sökning: "EC tax law"

Visar resultat 1 - 5 av 65 uppsatser innehållade orden EC tax law.

1. 1. Omvänd skattskyldighet - En ”quick fix” för mervärdesskattebedrägerier?

   Kandidat-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Författare :Jasper Zimmerling; [2023]
   Nyckelord :skatterätt; finansrätt; rättsekonomi; EU-rätt; Law and Political Science;

   Sammanfattning : Every year, the members of the European Union lose tens of billions of euros in VAT revenue. A large part of these losses are due to widespread fraud that exploits the laws and rules governing intra-EU trade between EU Member States. One such fraud is Missing Trader Intra Community (MTIC) fraud. LÄS MER

3. 2. Tillverkningsprocessen i industriell verksamhet - Gränsdragningsproblematik

   Kandidat-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Författare :Rasmus Bengtsson; [2022]
   Nyckelord :skatterätt; tillverkningsprocessen; industriell verksamhet; Law and Political Science;

   Sammanfattning : The purpose of this essay is to examine the boundary problem with a non-legislated categorization concept. The concept of the manufacturing process in industrial activity is somewhat of a gray area, as it has never had a legis-lated definition and the scope of the concept has changed over time in dif-ferent ways. LÄS MER

4. 3. "Reverse Skandia" – Tolkning av territorialitetsrekvisitet i artikel 11 mervärdesskattedirektivet med anledning av C-812/19 Danske Bank

   Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Författare :Anna Zarén; [2020]
   Nyckelord :Skatterätt; EU-rätt; VAT; Mervärdesskatt; Mervärdesskattegrupp; VAT group; Artikel 11; EU tax law; Skandia; Danske Bank; FCE Bank; Law and Political Science;

   Sammanfattning : Under senare år har uppmärksammats ett ökande intresse för regleringen gällande mervärdesskattegrupper i artikel 11 rådets direktiv 2006/112/EG. Möjligheten att ingå i en mervärdesskattegrupp är särskilt betydelsefull inom viss finansiell sektor, undantagen från skatteplikt. LÄS MER

5. 4. Is the Commission’s Arm’s Length Principle Compatible with the Principle of Legal Certainty?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Rachel Ashon; [2017]
   Nyckelord :Arm s Length Principle; European Union; Transfer Pricing; Advanced Pricing Arrangements; Tax Law; Law and Political Science;

   Sammanfattning : The European Commission’s Decisions addressing tax rulings which came into the public domain in November 2014 as constituting State Aid (contrary to Article 107 TFUE) after Lux-Leaks have generated some discussion. Of paramount interest in this thesis is the Commission’s declaration in the Belgium Excess Profits, Fiat and Starbucks Decisions that the European Union has its own ALP (hereinafter called EC-ALP). LÄS MER

7. 5. The concept of independence within the meaning of Articles 9(1) and 10 of the VAT Directive

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Emma Österlind; [2016]
   Nyckelord :VAT; Council Directive 2006 112 EC of 28 November 2006 on the common system of value added tax; The Court of Justice of the European Union; independence; branches; wholly owned subsidiaries; remuneration; economic risk; working conditions; employer s liability; legal form; subordination; Law and Political Science;

   Sammanfattning : Article 9(1) of the VAT Directive requires a person to independently carry out economic activity in order to be considered as taxable for VAT purposes. Article 10 provides a negative definition of the term “independently”, precluding from the scope of this concept persons that are bound to an employer by a contract of employment or any other legal ties creating the relationship of employer and employee in terms of working conditions, remuneration and employer’s liability. LÄS MER