Sökning: "Self-supply"

Visar resultat 1 - 5 av 6 uppsatser innehållade ordet Self-supply.

  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

  2. 2. Restoring neutrality of VAT: the internal supply provisions

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Sânne Van Der Wal; [2013]
    Nyckelord :indirect tax; VAT; neutrality; internal supplies; internal supply; article 18 a ECVD; article 27 ECVD; exemptions; Law and Political Science;

    Sammanfattning : Articles 18(a) and 27 ECVD are instruments within the Directive to restore neutrality of EU VAT, which has been breached by the numerous exemptions. For the purposes of this research neutrality is interpreted as a particular expression of the general EU law principle of equal treatment. LÄS MER

  3. 3. The Field of Application of the Cost-sharing exemption in Art. 132 (1)(f) of the EU VAT Directive and the Swedish implementation

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Giuliano Heiven; [2013]
    Nyckelord :VAT Exemptions; Law and Political Science;

    Sammanfattning : The cost-sharing exemption provided by Art. 132(1)(f) EVD is a provision with a specific objective. The legal function of the provision is to enable economic operators which carry on exempt activities to emancipate certain internal sources which are directly necessary to carry on the exempt activity to be outsourced, and thus supplied exempt. LÄS MER

  4. 4. Deduction of VAT on immovable property -Fiscal neutrality and Art 168a

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Benjamin Morris; [2011]
    Nyckelord :law; VAT; V.A.T.; tax; 168a; 168 a; immovable property; adjustment deduction; payment; lennartz; cash-flow advantages; tax-free loan; deduct full input VAT; deduct; input VAT; assessement for private use; allocation; depreciation; equitable; equty; lennartz principle; 10-year interest free loan; pro rata deduction; temporary exemption equalisation; untaxed end use; untaxed end-use; puffer; wollny; initial deduction; incongruence; economic lifetime; RVD; prevent unjustified cash-flow advantage; allocated; business assets; private assets; mixed use assets; option for taxation; kuhne; mohsche; armbrecht; bakcsi; fischer; charles; supply during adjustment period; self-supply; deferred private use; construction; prevent; tax law; european vat; tfeu; ecj; Law and Political Science;

    Sammanfattning : The thesis starts with a description of the background to the change of the rules on deduction of VAT on mixed use immovable property through the insertion of Article 168a in the RVD. The reason according to the Amendment is to promote equity and to prevent unjustified cash-flow advantages granted to taxable persons who use acquire immovable property, deduct full input VAT and then pay it back over the duration of the adjustment period in the form of assessment for private use. LÄS MER

  5. 5. Permakultur i Byggandet : En utredning inför uppförande av en miljöanpassad utbyggnad av skola i Ljusdal

    Kandidat-uppsats, Högskolan i Gävle/Avdelningen för bygg- energi- och miljöteknik;

    Författare :David Ersson; Robert Yngvesson; [2011]
    Nyckelord :permaculture; building engineering; environmental science; Savonius rotors; Strirling; energy; sustainability; community planning; permakultur; byggnadsteknik; miljövetenskap; vindturbin; savoniusrotor; Stirling; energi; hållbar utveckling; samhällsplanering;

    Sammanfattning : Beräkningar visar att det med nuvarande befolkning och en västerländsk levnadsstandard behövs upp till sju jordklot för vår försörjning. Tillsammans förbrukar USA och Europa 2/3 av jordens resurser varav flera därtill redan är överutnyttjade. LÄS MER