Sökning: "Suvi Elina Soppi"

Hittade 2 uppsatser innehållade orden Suvi Elina Soppi.

1. 1. Det materiella selektivitetstestet i samband med skatteåtgärder

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

   Författare :Suvi Elina Soppi; [2017]
   Nyckelord :EU-rätt; Law and Political Science;

   Sammanfattning : In World Duty Free Group [2016], the CJEU clarified that it has developed two methods in its case law for the purpose of assessing selectivity in tax measures: the three-step approach and the Gibraltar method. The three-step approach may be used when the tax measure in question takes the form of a tax advantage that derogates from an ordinary tax system. LÄS MER

3. 2. Member States' possibilities to impose levies on CO2 emissions from motor vehicles; EU indirect tax issues

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

   Författare :Suvi Elina Soppi; [2017]
   Nyckelord :other indirect taxes for specific purposes; carbon; CO2; road toll; EU road charging; excise duty; EU indirect tax; the principle of unity of supply; General Arrangements Directive; Eurovignette Directive; Law and Political Science;

   Sammanfattning : This Thesis examines what possibilities Member States have to impose levies on CO2 emissions from motor vehicles in the light of EU indirect tax legislation and the Eurovignette Directive. In this Thesis, carbon tax on fuel and a CO2 differentiated road toll are studied as levying options. LÄS MER