Sökning: "VAT evasion"

Visar resultat 1 - 5 av 15 uppsatser innehållade orden VAT evasion.

  1. 1. Empowering the Taxpayer - How the Charter of Fundamental Rights Helps to Shape an Equitable European VAT System

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Andrea Toresson; [2023]
    Nyckelord :VAT; indirect tax; indirect tax law; Charter of Fundamental Rights; taxpayer; Åkerberg Fransson; EU Law; European law.; Law and Political Science;

    Sammanfattning : C-617/10 Åkerberg Fransson is the landmark case of the Court of Justice of the European Union (CJEU) that dealt with the interpretation and application of the Charter of Fundamental Rights of the European Union (Charter). In brief, the case concerned a Swedish national who was accused of tax evasion and faced criminal charges for failing to pay value added tax (VAT) on certain business transactions. LÄS MER

  3. 2. Momskaruseller och kravet på god tro - En studie av momsbedrägerier, mervärdeskatterättens krav på god tro och dess förenlighet med legalitetsprincipen

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

    Författare :Erik Hagelberg; [2021]
    Nyckelord :skatterätt; mervärdesskatt; moms; mervärdesskattebedrägeri; karusellhandel; Law and Political Science;

    Sammanfattning : I mervärdesskatterätten har det uppmärksammats problem i form av förekomsten av bedrägerier. Inom EU uppskattades ett bortfall från momsintäkter med 140 miljarder Euro år 2018, varav bedrägerier var en bidragande orsak. LÄS MER

  4. 3. Preventing VAT Fraud without Compromising the Competitive Terms of the Internal Market. A study in whether the CJEU interprets the right of Member States to fight VAT fraud under Article 273 VAT Directive without jeopardising the competitive terms of the internal market

    Magister-uppsats, Göteborgs universitet/Juridiska institutionen

    Författare :Hassaneh Muhammed; [2020-09-14]
    Nyckelord :Article 273 VAT Directive; competition; internal market; neutrality; proportionality; tax evasion; VAT fraud;

    Sammanfattning : The consequences of VAT fraud are many and far-reaching. Accordingly, Member States have both a right and an obligation to fight tax fraud. However, the same measures aimed at preventing tax fraud can compromise the establishment and functioning of the internal market. LÄS MER

  5. 4. The notion of economic value in taxation - A comparison of valuation methods

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

    Författare :Martin Linder; [2020]
    Nyckelord :EU law; Tax law; Transfer pricing; Customs law; VAT; Valuation methods; Law and Political Science;

    Sammanfattning : The concept of economic value is not well explored nor consistently applied in the field of taxation. Different systems of taxation assess value from their own perspectives and with their own interests in mind resulting in situations where different values for taxation are determined for the same transaction. LÄS MER

  7. 5. What are the effects of a cashless society on VAT evasion? : A study on Denmark, Finland & Sweden

    Kandidat-uppsats, Högskolan Väst/Avd för juridik, ekonomi, statistik och politik

    Författare :Zarema Alieva; Jennifer Ramare; [2020]
    Nyckelord :VAT evasion; Cashless society; digitalization; ATM; VAT gap; Scandinavian Countries;

    Sammanfattning : The title of this essay is "What are the effects of a cashless society on VAT evasion –A study on Denmark, Finland & Sweden". Due to an increasingly digitalized world there will be different effects on the economy. We are getting closer to a cashless society every day, but we do not know the consequences that this will have. LÄS MER