Sökning: "Value Added Tax"

Visar resultat 6 - 10 av 105 uppsatser innehållade orden Value Added Tax.

1. 6. Uttagsbeskattning i byggnadsrörelse : Svensk lag och Mervärdesskattedirektivet

   Kandidat-uppsats, Högskolan i Gävle/Avdelningen för ekonomi

   Författare :Jacob Ivarsson; Alexandra Uchiyama; [2023]
   Nyckelord :;

   Sammanfattning : This essay concerns the Swedish withdrawal taxation of internally produced services as they pertain to construction upon real estate when it serves as an asset of a taxable person. Regulated within domestic VAT law, it has been described within the court system as having no counterpart in the Council Directive on a common system of value added tax. LÄS MER

3. 7. 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. 8. 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

5. 9. Principer bakom skattesatserna för mervärdesskatt i Sverige

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

   Författare :Josef Hedler Fjellander; [2023]
   Nyckelord :skatterätt; rättsprinciper; beskattningsprinciper; mervärdesskatt; Law and Political Science;

   Sammanfattning : Tax law is governed by principles, that sometimes may contradict each other and then need to be weighed against each other. In preparatory works the lawmaker gives their account for how the assessment of principles looks like, and it’s possible through preparatory works to analyse which principles the lawmaker considers, how they’re considered, and how they’re weighed against each other. LÄS MER

7. 10. 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