Sökning: "VAT reality"

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

1. 1. Omsättning och leverans av varor i harmoniseringens tid - En mervärdesskatterättslig analys av leasingtransaktioner, säkerhetsöverlåtelser och avbetalningsköp

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

   Författare :Johan Severinsson; [2023]
   Nyckelord :Skatterätt; Tax law; Mervärdesskatt; VAT law; Leverans av vara; Omsättning; Supply of goods; Law and Political Science; Law and Political Science;

   Sammanfattning : Den svenska mervärdesskattelagen, ML, stadgar att mervärdesskatt ska beta-las vid omsättning av vara. Ett exempel på när sådan omsättning föreligger är enligt 2 kap. 1 § 1 p. då en vara överlåts mot ersättning. LÄS MER

3. 2. The direct and immediate link test in EU VAT: A new set of criteria to clarify the right of deduction

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Daniella Nyman; [2023]
   Nyckelord :Tax Law; Value Added Tax; right of deduction; direct and immediate link test; EU case law; Court of Justice; indirect link test; Fiscal Neutrality; Economic Reality; Legal Certainty; European Union Tax Law; South African Tax Law; presumptions of Member States; irrebuttable presumptions; rebuttable presumptions; developed criteria; table of key cases.; Law and Political Science;

   Sammanfattning : Die direkte en oombliklike skakel toets sowel as die indirekte skakel toets in die Europese Unie se BTW word nie ingesluit binne die BTW Riglyne nie. Boonop gebruik die verskillende EU lidmaat lande die reg op aftrekking in uiteenlopende maniere. LÄS MER

4. 3. The Principle of Fiscal Neutrality and Economic Reality in EU VAT: Two Peas in a Pod?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Kevin van Abswoude; [2022]
   Nyckelord :Economic reality; fiscal neutrality; VAT; EU; principle; VAT reality; abuse of law; legal certainty; CJEU; legal neutrality; system neutrality; external neutrality; commercial reality; economic and commercial reality; actual economic situation; real economic situation; economic approach; Law and Political Science;

   Sammanfattning : Economic reality constitutes a fundamental criterion for the application of the common VAT system. Although its reference by the CJEU has increased over the past decades, significant legal uncertainty does still exist regarding its origin, legal status, functioning and terminology. LÄS MER

5. 4. A techno-economicGIS-based model for waste water treatment and reuse feasibility in the North Western Sahara Aquifer System

   Master-uppsats, KTH/Energiteknik

   Författare :Camilo Ramirez Gomez; [2018]
   Nyckelord :;

   Sammanfattning : Water security represents a main challenge in the quest for sustainable development and stability worldwide. Often, such security is closely linked with the demand of water for agricultural irrigation, as it repre-sents the major share of human water withdrawals. LÄS MER

7. 5. The “Free” Access to Online Platforms – Can personal data be treated as consideration from a VAT perspective?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Sofia Ingman; [2018]
   Nyckelord :VAT; Online platform; Free e-services; Personal data; Barter transaction; Monetary expression of consideration in kind; Direct link test; Law and Political Science;

   Sammanfattning : Nowadays, many digital platforms, such as searching engines, social networks and multiple applications serving the needs of private individuals, provide their users with free access to its resources and functions. Such generosity, together with the fact that these companies are highly capitalised, leads to the question: is there any consideration paid by the users, which the platform can subsequently convert into monetary profits? The present thesis examines the assumption that the users “pay” with their personal data for the e-services provided by platforms, which results in the taxable transaction for VAT purposes. LÄS MER