Sökning: "Maija Vilhelmiina Simola"

Hittade 1 uppsats innehållade orden Maija Vilhelmiina Simola.

  1. 1. The relevance of incidental transactions for pro-rata deduction of input VAT under the VAT Directive

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Maija Vilhelmiina Simola; [2020]
    Nyckelord :Tax law; value added tax; VAT; European Union; VAT Directive; deductions; general costs; incidental transactions; skatterätt; mervärdesskatt; moms; avdrag; bitransaktioner; Law and Political Science;

    Sammanfattning : The principle of fiscal neutrality is the essence of the EU VAT system. It aims at relieving taxable persons of the burden of VAT through the deduction mechanism provided for by the VAT Directive. In its another aspect, the principle is a means of reflecting the equal treatment of taxable persons. LÄS MER