Sökning: "VAT taxation"
Visar resultat 21 - 25 av 53 uppsatser innehållade orden VAT taxation.
21. The “Free” Access to Online Platforms – Can personal data be treated as consideration from a VAT perspective?
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : 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
22. Cooperation between Member States in presence of double VAT in the Union : Analysis of the state of the law and recent developments by the ECJ
Magister-uppsats, Uppsala universitet/Juridiska institutionenSammanfattning : .... LÄS MER
23. Svenska elitidrottsföreningars skattepliktiga intäkter : En utredning av elitidrottsföreningars beskattning i förhållande till verksamhetsformen idrottsaktiebolag
Master-uppsats, Linköpings universitet/AffärsrättSammanfattning : Sedan den gällande skattelagstiftningen för ideella föreningar implementerades 1977 har allmännyttiga elitidrottsföreningar haft en skatterättslig särställning mot andra verksamhetsformer i Sverige. Detta på grund av att allmännyttiga idrottsföreningar har varit skattebefriade för intäkter som har nära anknytning till föreningens verksamhet. LÄS MER
24. Getting the price right - Exploring the legal possibilities of taxing meat and dairy consumption in the EU on environmental grounds
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionenSammanfattning : This paper argues that industrialized meat and dairy production create substantial environmental costs that are currently not being reflected by the price paid by consumers. One way of addressing this could be by taxing those products proportional to the environmental damage they cause based on the principle that the polluter should pay. LÄS MER
25. Impact of Transfer Pricing Adjustments on VAT Liabilities
Master-uppsats, Lunds universitet/Juridiska institutionenSammanfattning : The paper analyses whether different types of transfer pricing adjustments could have impact on VAT liabilities. It assesses different nature of adjustments (primary, secondary, corresponding, compensating) and whether they could be seen either as a separate taxable transaction from the VAT perspective or as an alternation of the taxable amount fot the VAT purpose. LÄS MER