Sökning: "Josefine Grönkvist"

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  1. 1. The Concept of Taxable Transactions between Head Office and Branch - In the light of Skandia America

    Master-uppsats, Lunds universitet/Juridiska institutionen

    Författare :Josefine Grönkvist; [2015]
    Nyckelord :Tax law EU VAT VAT group Single taxable person Consideration Cost allocation; Law and Political Science;

    Sammanfattning : The CJEU recently enriched its case law concerning the concept of a single taxable person through its ruling in Skandia America. Established case law differentiate two concepts of single taxable person. LÄS MER