Sökning: "Anastasia-Kyriaki Iliopoulou"
Hittade 1 uppsats innehållade orden Anastasia-Kyriaki Iliopoulou.
1. VAT Grouping and the Cost-Sharing Exemption: Similarities, Differences, and their Interaction
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : The present thesis deals with two different provisions in the VAT Directive, the VAT grouping, provided in Article 11 of the VAT Directive, and the cost-sharing exemption, provided in Article 132(1)(f) of the VAT Directive. Both provisions are utilised by businesses in order to alleviate the undesirable consequences of the irrecoverable input VAT. LÄS MER
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