Sökning: "VAT Exemptions"

Visar resultat 1 - 5 av 11 uppsatser innehållade orden VAT Exemptions.

1. 1. VAT treatment of online gambling services

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Jaro Johannes Emil Ahonen; [2023]
   Nyckelord :Gambling; Online gambling; Electronically supplied services; VAT; Fiscal neutrality; Law and Political Science;

   Sammanfattning : Online gambling as a field has created a variety of legal challenges in the EU. One of the challenges is the application of VAT on online gambling services. LÄS MER

3. 2. On The Exemption of Closely Related Activities in Article 132(1)(b) & (i) in The VAT Directive

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Robin Kratz; [2022]
   Nyckelord :Closely related activities; VAT exemptions; Composite supplies; VAT; Article 132 1 b ; Article 132 1 i ; Law and Political Science;

   Sammanfattning : The exemptions in the public interest in Article 132 of the VAT directive constitute independent concepts of Community law whose purpose is to avoid divergences in the application of the VAT system from one Member State to another. In deciding whether a good or service is exempt the case law of the CJEU has established two main principles, the principle of fiscal neutrality and the principle of strict interpretation. LÄS MER

4. 3. Pursuing the evolvement and purpose of the Cost Sharing Exemption in the EU VAT system

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Krisjanis Volfs; [2019]
   Nyckelord :Cost Sharing Exemption; Article 132 1 f ; VAT; VAT Directive; Law and Political Science;

   Sammanfattning : on the 21st of September, the CJEU delivered the judgements in DNB Banka and AVIVA, clearly stating that the cost sharing exemption cannot be relied upon by taxable persons operating in the financial and insurance sectors, due to the fact that the scope of Article 132(1)(f) is limited to exemptions in the public interest. This paper will look at the purpose and the development of Article 132(1)(f). LÄS MER

5. 4. Interpretation in Conformity with EU Law - the Case of the Financial Service Exemption in the Swedish VAT Act

   Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen

   Författare :Omar Khalil; [2015]
   Nyckelord :financial services; exemptions; consistent interpretation; VAT; EU law; Tax law; Law and Political Science;

   Sammanfattning : Mervärdeskatterätten utgör ett fullständigt harmoniserat område inom EU och medlemsstaternas lagstiftning på området är till sin helhet baserad på EU rätten. En uniform tillämpning av momsreglerna i medlemsstaterna är av stor vikt för mervärdesskattesystemets funktion. LÄS MER

7. 5. Should the EU Adopt the Kiwi Approach for Taxing General Insurance Transactions?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Lucy Tucker; [2014]
   Nyckelord :VAT; Tax; Insurance; New Zealand; EU; Exemption; Kiwi; Law and Political Science;

   Sammanfattning : This thesis primarily concerns the European Union (EU) value added tax (VAT) exemption for insurance transactions. Due to the negative consequences that exemptions have on the proper functioning of the VAT system and those subject to it, this thesis explores the possibility of adopting the Kiwi taxed approach for insurance transactions. LÄS MER