Sökning: "Kamile Skinderyte"

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  1. 1. Self-supply of goods in the light of the principle of fiscal neutrality

    Master-uppsats, Lunds universitet/Juridiska institutionen

    Författare :Kamile Skinderyte; [2015]
    Nyckelord :Self-supply; Article 16 of the VAT Directive; VAT; Tax Law; Asset labelling doctrine; allocation of assets; the principle of fiscal neutrality; Article 168a of the VAT Directive.; Law and Political Science;

    Sammanfattning : Article 16 of the VAT Directive, which regulates the self-supply of goods, is a good example of how it is complicated to achieve fraud resistance and full compliance with the principle of fiscal neutrality in the current system of VAT. This provision concerns taxation on business goods used for private purposes, which has shown to be a complex area of VAT. LÄS MER