Sökning: "Sabrina Popp"

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  1. 1. Requirements for chain transactions in European VAT

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Sabrina Popp; [2019]
    Nyckelord :chain transaction; triangulation; European VAT; Law and Political Science;

    Sammanfattning : Transactions where goods are successively supplied by several businesses and transported directly from the first supplier to the last customer are defined as chain transactions. There is currently no provision in the VAT Directive which generally defines and determines the VAT treatment of chain transactions. LÄS MER