Sökning: "Silvia Maria Iskanius"

Hittade 1 uppsats innehållade orden Silvia Maria Iskanius.

  1. 1. Holding companies’ sale of shares: the underlying purpose test in the context of a direct and immediate link

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Silvia Maria Iskanius; [2021]
    Nyckelord :VAT; EU law; M A; sales of shares; right to deduct; direct and immediate link; Law and Political Science;

    Sammanfattning : In the ever evolving and ambiguous environment of VAT treatment of sales of shares, the underlying purpose test has arisen as a new form of controversy. While it seems to be a viable method for establishing in specific circumstances a strong enough direct and immediate link to guarantee deduction also for costs incurred in relation to an exempt or out-of-scope share disposal, the test’s nature and even its very meaning alone are far from self-explanatory. LÄS MER