Sökning: "EC VAT"

Visar resultat 1 - 5 av 15 uppsatser innehållade orden EC VAT.

1. 1. Omvänd skattskyldighet - En ”quick fix” för mervärdesskattebedrägerier?

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

   Författare :Jasper Zimmerling; [2023]
   Nyckelord :skatterätt; finansrätt; rättsekonomi; EU-rätt; Law and Political Science;

   Sammanfattning : Every year, the members of the European Union lose tens of billions of euros in VAT revenue. A large part of these losses are due to widespread fraud that exploits the laws and rules governing intra-EU trade between EU Member States. One such fraud is Missing Trader Intra Community (MTIC) fraud. LÄS MER

3. 2. "Reverse Skandia" – Tolkning av territorialitetsrekvisitet i artikel 11 mervärdesskattedirektivet med anledning av C-812/19 Danske Bank

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

   Författare :Anna Zarén; [2020]
   Nyckelord :Skatterätt; EU-rätt; VAT; Mervärdesskatt; Mervärdesskattegrupp; VAT group; Artikel 11; EU tax law; Skandia; Danske Bank; FCE Bank; Law and Political Science;

   Sammanfattning : Under senare år har uppmärksammats ett ökande intresse för regleringen gällande mervärdesskattegrupper i artikel 11 rådets direktiv 2006/112/EG. Möjligheten att ingå i en mervärdesskattegrupp är särskilt betydelsefull inom viss finansiell sektor, undantagen från skatteplikt. LÄS MER

4. 3. The concept of independence within the meaning of Articles 9(1) and 10 of the VAT Directive

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Emma Österlind; [2016]
   Nyckelord :VAT; Council Directive 2006 112 EC of 28 November 2006 on the common system of value added tax; The Court of Justice of the European Union; independence; branches; wholly owned subsidiaries; remuneration; economic risk; working conditions; employer s liability; legal form; subordination; Law and Political Science;

   Sammanfattning : Article 9(1) of the VAT Directive requires a person to independently carry out economic activity in order to be considered as taxable for VAT purposes. Article 10 provides a negative definition of the term “independently”, precluding from the scope of this concept persons that are bound to an employer by a contract of employment or any other legal ties creating the relationship of employer and employee in terms of working conditions, remuneration and employer’s liability. LÄS MER

5. 4. 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

7. 5. Public Bodies and VAT Treatment in a Brief look at the Alternatives Solutions

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Ardeshir Bovard; [2013]
   Nyckelord :Value Added Tax; Goods and Services Tax; public bodies; Member State; European Union; Council Directive 2006 112 EC; Commission of the European Communities; Advocate General; Article 13; Business and Economics;

   Sammanfattning : The aim of this thesis is to examine the current VAT treatment of public bodies in the EU, as defined by the rules of the VAT Directive. This study will examine and evaluate the current problems in interpretation of Art. LÄS MER