Sökning: "Jose Suazo Pariona"

Hittade 1 uppsats innehållade orden Jose Suazo Pariona.

1. 1. Transactions between branch and head office and the right to deduct input VAT in cross-border scenarios

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Jose Suazo Pariona; [2021]
   Nyckelord :Branch; head office; and the concept of taxable person; The right to deduct of cross-border taxable persons; The uncertainty of the single and separate entity approach in regards to deduction; The Morgan Stanley case; Law and Political Science;

   Sammanfattning : Financial institutions and VAT are often like oil and water. If a financial institution is considering centralizing an activity in a certain jurisdiction, non-recoverable VAT could pose a serious problem. In addition to that, ambiguous judgments of the European Court of Justice have contributed to this issue. LÄS MER