Sökning: "Article 132 1 f"

Hittade 2 uppsatser innehållade orden Article 132 1 f.

1. 1. Pursuing the evolvement and purpose of the Cost Sharing Exemption in the EU VAT system

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Krisjanis Volfs; [2019]
   Nyckelord :Cost Sharing Exemption; Article 132 1 f ; VAT; VAT Directive; Law and Political Science;

   Sammanfattning : on the 21st of September, the CJEU delivered the judgements in DNB Banka and AVIVA, clearly stating that the cost sharing exemption cannot be relied upon by taxable persons operating in the financial and insurance sectors, due to the fact that the scope of Article 132(1)(f) is limited to exemptions in the public interest. This paper will look at the purpose and the development of Article 132(1)(f). LÄS MER

3. 2. 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