Sökning: "Madeleine Mogren"

Hittade 2 uppsatser innehållade orden Madeleine Mogren.

1. 1. Deduction when selling shares in a subsidiary - out of scope, exempt or VAT?

   Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Författare :Madeleine Mogren; [2018]
   Nyckelord :EU law; VAT; Deduction; principle of neutrality; Law and Political Science;

   Sammanfattning : The right to deduct input value added tax (“VAT”) depends on a direct and immediate link to a taxable persons taxable activities. The disposal of shares is either out of scope of VAT, since it is not considered an economic activity, or exempt from VAT. LÄS MER

3. 2. Godtycke inom stadgade ramar? - En studie av rättssäkerheten i Skatteverkets beslutsfattande

   Kandidat-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Författare :Madeleine Mogren; [2016]
   Nyckelord :skatterätt; rättssäkerhet; genomsyn; skatteflykt; Law and Political Science;

   Sammanfattning : The constitution provides that particularly intervening obligations for the individual shall be regulated by law, thus by Parliament. Yet examples of practices shows the Swedish tax agency exercises arbitrary in terms of visibility to calculate the basis for taxation and to prevent tax evasion. LÄS MER