Sökning: "Anastasia-kyriaki Iliopoulou"

Hittade 1 uppsats innehållade orden Anastasia-kyriaki Iliopoulou.

  1. 1. VAT Grouping and the Cost-Sharing Exemption: Similarities, Differences, and their Interaction

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Anastasia-Kyriaki Iliopoulou; [2018]
    Nyckelord :VAT Groups; Cost-Sharing Exemption; Law and Political Science;

    Sammanfattning : 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