Sökning: "Excise Duties"

Visar resultat 1 - 5 av 7 uppsatser innehållade orden Excise Duties.

  1. 1. The Average Consumer in EU VAT Law – A Study of Conceptual Consistency in the Caselaw of the CJEU

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

    Författare :Viktor Mårtensson; [2020]
    Nyckelord :EU Law; VAT; Excise Duties; Trademark Law; Law and Political Science;

    Sammanfattning : The average consumer concept in EU VAT law used by the CJEU to determine whether supplies are similar enough to be subject to the same VAT treatment. It is also used to determine whether a transaction should be seen as a single composite transaction or as consisting of multiple supplies. LÄS MER

  3. 2. The demand on unregistered alcohol in Sweden 2001–2016

    Kandidat-uppsats, SLU/Dept. of Economics

    Författare :Gustav Berglöf; Anastasios Kellidis; [2019]
    Nyckelord :alcohol demand; alcohol market; alcohol policy; excise goods; monopoly; price harmonization; Systembolaget;

    Sammanfattning : The main aim of this study was to estimate the demand for unregistered alcohol in Sweden 2001-2016 and to provide understanding on the determinants of demand for unregistered alcohol. The method used was a multiple linear OLS regression with fixed annual and regional effects. It was found that the relative share of the unregistered market A. LÄS MER

  4. 3. Designing environmental taxes to promote biofuels from a State aid perspective: The impact of the Energy Taxation Directive on assessing selectivity of the Swedish and Finnish energy taxation systems

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

    Författare :Torbjörn Schiebe; [2019]
    Nyckelord :State aid; Selectivity; Environmental taxes; Energy Taxation Directive; Biofuels; Law and Political Science;

    Sammanfattning : To comply with the Paris Agreement and to deal with the threat caused by climate change, the Swedish Parliament has set ambitious targets for greenhouse gas (GHG) reductions. For the transport sector, which accounts for 30 % of total GHG emissions, a milestone target is to reduce GHG emission by 70 % by 2030 compared to 2010 (2030 goal). LÄS MER

  5. 4. Nöjesskattens betydelse för svensk nöjesindustri : En kartläggning av nöjesskatten och dess effekt på verksamheten Uddevalla Teater AB 1925-1939

    Kandidat-uppsats, Karlstads universitet/Institutionen för samhälls- och kulturvetenskap (from 2013)

    Författare :Ida Cardesjö; [2019]
    Nyckelord :The Entertainment tax; excise tax; Nöjesskatt; nöjesskatten; nöjestillställningar; Uddevalla Teater AB; punktskatt;

    Sammanfattning : Hösten 1919 i Sverige tillsattes en skatt som skulle beskatta nöjestillställningar. Dess främsta uppgift var att indriva intäkter till kommunkassan. LÄS MER

  7. 5. Member States' possibilities to impose levies on CO2 emissions from motor vehicles; EU indirect tax issues

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

    Författare :Suvi Elina Soppi; [2017]
    Nyckelord :other indirect taxes for specific purposes; carbon; CO2; road toll; EU road charging; excise duty; EU indirect tax; the principle of unity of supply; General Arrangements Directive; Eurovignette Directive; Law and Political Science;

    Sammanfattning : This Thesis examines what possibilities Member States have to impose levies on CO2 emissions from motor vehicles in the light of EU indirect tax legislation and the Eurovignette Directive. In this Thesis, carbon tax on fuel and a CO2 differentiated road toll are studied as levying options. LÄS MER