Sökning: "VAT burden"
Visar resultat 1 - 5 av 19 uppsatser innehållade orden VAT burden.
1. Uttagsbeskattning i byggnadsrörelse : Svensk lag och Mervärdesskattedirektivet
Kandidat-uppsats, Högskolan i Gävle/Avdelningen för ekonomiSammanfattning : This essay concerns the Swedish withdrawal taxation of internally produced services as they pertain to construction upon real estate when it serves as an asset of a taxable person. Regulated within domestic VAT law, it has been described within the court system as having no counterpart in the Council Directive on a common system of value added tax. LÄS MER
2. Third Party Benefit and Implications for Input VAT Deduction
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : Abstract The principle of fiscal neutrality is at the core of the EU VAT system. Neutrality in the EU VAT system comprises of two main elements, that is, equal treatment of taxable persons in the same situation and giving taxable persons the right to deduct input VAT for cost components. LÄS MER
3. Presumptions on the place of supply for digital B2C services
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : According to Art. 58 VAT Directive digital services are to be taxed at the place where the customer resides. The Implementing Regulation provides certain presumptions for suppliers to determine that place. LÄS MER
4. The relevance of incidental transactions for pro-rata deduction of input VAT under the VAT Directive
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : The principle of fiscal neutrality is the essence of the EU VAT system. It aims at relieving taxable persons of the burden of VAT through the deduction mechanism provided for by the VAT Directive. In its another aspect, the principle is a means of reflecting the equal treatment of taxable persons. LÄS MER
5. The prohibition of deductions of input VAT relating to permanent dwellings - A standstill legislation in motion?
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionenSammanfattning : The area of VAT constitutes an area fully harmonized within the EU, and the framework for the European VAT is established in the VAT Directive and is implemented in Sweden through the Swedish VAT Act. The European VAT is a general tax on consumption with the purpose of only taxing purchases for personal consumption. LÄS MER