Sökning: "VAT treatment of public bodies"

Hittade 3 uppsatser innehållade orden VAT treatment of public bodies.

  1. 1. Stare decisis, legal certainty and the concept of economic activity, regarding the VAT treatment of public bodies

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Rafael Quintero; [2015]
    Nyckelord :Stare decisis; common law; economic activities; VAT treatment of public bodies; Law and Political Science;

    Sammanfattning : Stare decisis is the doctrine whereby judges and courts rely on previous cases to support a current decision. This doctrine has been associated with legal reasoning and with positive outcomes such as continuity, stability and predictability of the legal system . LÄS MER

  3. 2. Restoring neutrality of VAT: the internal supply provisions

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Sânne Van Der Wal; [2013]
    Nyckelord :indirect tax; VAT; neutrality; internal supplies; internal supply; article 18 a ECVD; article 27 ECVD; exemptions; Law and Political Science;

    Sammanfattning : Articles 18(a) and 27 ECVD are instruments within the Directive to restore neutrality of EU VAT, which has been breached by the numerous exemptions. For the purposes of this research neutrality is interpreted as a particular expression of the general EU law principle of equal treatment. LÄS MER

  4. 3. Public Bodies and VAT Treatment in a Brief look at the Alternatives Solutions

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Ardeshir Bovard; [2013]
    Nyckelord :Value Added Tax; Goods and Services Tax; public bodies; Member State; European Union; Council Directive 2006 112 EC; Commission of the European Communities; Advocate General; Article 13; Business and Economics;

    Sammanfattning : The aim of this thesis is to examine the current VAT treatment of public bodies in the EU, as defined by the rules of the VAT Directive. This study will examine and evaluate the current problems in interpretation of Art. LÄS MER