Sökning: "Hugo Björkman"

Hittade 1 uppsats innehållade orden Hugo Björkman.

  1. 1. Klassificering av Non-Fungible Tokens och konsekvenserna därav - En juridisk analys och gränsdragning utifrån det mervärdesskatterättsliga perspektivet

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

    Författare :Hugo Björkman; [2023]
    Nyckelord :Skatterätt; mervärdesskatt; NFT; kryptovalutor; Law and Political Science;

    Sammanfattning : The paper focuses on defining the VAT classification of Non-Fungible Tokens (NFTs), whose complex nature and diverse use-cases make them markedly different from both legal tender and other forms of cryptocurrencies. In the absence of specific legislation in this area, the discussion in the paper argues, on the basis of articles, existing other VAT legislation and doctrine, that the main classification should be as a supply of an electronic service, with the classification as a supply of goods as an alternative in exceptional cases. LÄS MER