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1. Pursuing the evolvement and purpose of the Cost Sharing Exemption in the EU VAT system
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : on the 21st of September, the CJEU delivered the judgements in DNB Banka and AVIVA, clearly stating that the cost sharing exemption cannot be relied upon by taxable persons operating in the financial and insurance sectors, due to the fact that the scope of Article 132(1)(f) is limited to exemptions in the public interest. This paper will look at the purpose and the development of Article 132(1)(f). LÄS MER
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