Sökning: "Alexandra Uchiyama"

Hittade 1 uppsats innehållade orden Alexandra Uchiyama.

  1. 1. 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