Sökning: "Skandia America"
Hittade 3 uppsatser innehållade orden Skandia America.
1. Transactions between branch and head office and the right to deduct input VAT in cross-border scenarios
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : Financial institutions and VAT are often like oil and water. If a financial institution is considering centralizing an activity in a certain jurisdiction, non-recoverable VAT could pose a serious problem. In addition to that, ambiguous judgments of the European Court of Justice have contributed to this issue. LÄS MER
2. The Concept of Taxable Transactions between Head Office and Branch - In the light of Skandia America
Master-uppsats, Lunds universitet/Juridiska institutionenSammanfattning : The CJEU recently enriched its case law concerning the concept of a single taxable person through its ruling in Skandia America. Established case law differentiate two concepts of single taxable person. LÄS MER
3. VAT Grouping through a Head Office or a Branch - How does a Membership of a VAT Group Affect the Relationship between a Head Office and its Branch?
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionenSammanfattning : In its ruling in FCE Bank, the CJEU stated that a supply between a head office and its branch does not constitute a taxable transaction since the head office, together with its branch, constitute one taxable person. Ten years later the CJEU ruled in Skandia America stating that the principle deriving from FCE Bank is not applicable when the branch is a member of a VAT group. LÄS MER