Sökning: "Igor Kochkodan"

Hittade 1 uppsats innehållade orden Igor Kochkodan.

  1. 1. VAT treatment of financial leases in EU law

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Igor Kochkodan; [2015]
    Nyckelord :supply of goods; transactions similar to leases; financial lease; fiscal neutrality; European VAT; Law and Political Science;

    Sammanfattning : Treatment of financial leases has always been a major problem of European VAT. Lack of clear rules in the VAT Directive combined with different approaches employed by the national laws of Member States resulted in a high degree of legal uncertainty and provided remarkable opportunities for abusive arrangements. LÄS MER