Sökning: "EU indirect tax"

Visar resultat 1 - 5 av 31 uppsatser innehållade orden EU indirect tax.

1. 1. Legal analysis of an EU DST: Is there a legal basis for it under EU law and would it violate the EU's duty to respect international law?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Tobias Egger; [2023]
   Nyckelord :Digital Services Tax; EU law; Art. 115 TFEU; Principle of territoriality; nexus requirement; Law and Political Science;

   Sammanfattning : This thesis examines a potential EU digital services tax under two aspects. Those are first, whether a sufficient legal basis is given for it within EU law and second, whether it would violate the EU’s duty to respect international law. To make the analysis more tangible it is based on the directive proposal for such a tax from 2018. LÄS MER

3. 2. 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

4. 3. The direct and immediate link test in EU VAT: A new set of criteria to clarify the right of deduction

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Daniella Nyman; [2023]
   Nyckelord :Tax Law; Value Added Tax; right of deduction; direct and immediate link test; EU case law; Court of Justice; indirect link test; Fiscal Neutrality; Economic Reality; Legal Certainty; European Union Tax Law; South African Tax Law; presumptions of Member States; irrebuttable presumptions; rebuttable presumptions; developed criteria; table of key cases.; Law and Political Science;

   Sammanfattning : Die direkte en oombliklike skakel toets sowel as die indirekte skakel toets in die Europese Unie se BTW word nie ingesluit binne die BTW Riglyne nie. Boonop gebruik die verskillende EU lidmaat lande die reg op aftrekking in uiteenlopende maniere. LÄS MER

5. 4. Den svenska CFC-beskattningens förenlighet med etableringsfriheten

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

   Författare :Anna Blanca Zingmark; [2022]
   Nyckelord :EU-rätt; skatterätt; Law and Political Science;

   Sammanfattning : Som medlem i EU är den EU-rättsliga lagstiftningen helt central i medlemssta-ternas lagstiftning. Samtidigt är staterna fortfarande suveräna och har rätt att stifta nationell lagstiftning. Detta leder inte helt sällan till konflikter mellan nationell lagstiftning och EU-rättslig sådan. LÄS MER

7. 5. Rätten till algoritmisk förståelse : Om insyn i automatiserat beslutsfattande inom offentlig förvaltning

   Uppsats för yrkesexamina på avancerad nivå, Stockholms universitet/Juridiska institutionen

   Författare :Stina Nygårds; [2022]
   Nyckelord :automated decisionmaking; adm; transparency; algorithm; ai; artificial intelligence; black box; rpa; automatiserat beslutsfattande; insyn; transparens; offentlighetsprincipen; algoritm; ai; artificiell intelligens; rpa;

   Sammanfattning : Automated decision making (ADM) is not a new phenomenon within public administration. Millions of automated decisions are made each year, including matters on parental benefits, social security benefits and income tax. ADM is used increasingly within both government agencies and municipal agencies. LÄS MER