Sökning: "Annette Beugel"

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  1. 1. The special schemes for small enterprises and farmers in EU VAT on the example of Germany

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Annette Beugel; [2016]
    Nyckelord :VAT; Council Directive 2006 112 EC of 28 November 2006 on the common system of value added tax; special schemes; exemption for small enterprises; flat-rate scheme for farmers; small enterprise; farmer; turnover tax; Umsatzsteuergesetz; Germany; Kleinunternehmer; land- und forstwirtschaftlicher Betrieb; implementation; Law and Political Science;

    Sammanfattning : In the European Union there are special schemes in Value Added Tax that Member States may adopt. Those rules are set out in the VAT Directive. Two of those special schemes are the special scheme for small enterprises and the common flat-rate scheme for farmers. LÄS MER