Sökning: "Douglas Limnell"

Hittade 2 uppsatser innehållade orden Douglas Limnell.

1. 1. The prohibition of deductions of input VAT relating to permanent dwellings - A standstill legislation in motion?

   Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen

   Författare :Douglas Limnell; [2016]
   Nyckelord :EU-law; Social and welfare law; VAT; Tax; Tax law; Law and Political Science;

   Sammanfattning : The area of VAT constitutes an area fully harmonized within the EU, and the framework for the European VAT is established in the VAT Directive and is implemented in Sweden through the Swedish VAT Act. The European VAT is a general tax on consumption with the purpose of only taxing purchases for personal consumption. LÄS MER

3. 2. Förtäckta förmåner i fåmansbolag - En komparation av svensk och dansk skatterätt

   Kandidat-uppsats, Lunds universitet/Juridiska fakulteten; Lunds universitet/Juridiska institutionen

   Författare :Douglas Limnell; [2014]
   Nyckelord :komparativ rätt; förtäckta förmåner; skatterätt; fåmansbolag; förmånsbeskattning; hovedaktionærer; Law and Political Science;

   Sammanfattning : Covert benefits is a topic that has been a subject of discussion in tax law for a long time and it is especially in close companies that problems with covert benefits arise. This paper is limited to covert benefits from limited companies owned by few individuals who also are employed. LÄS MER