Sökning: "VAT-grouping"

Visar resultat 1 - 5 av 6 uppsatser innehållade ordet VAT-grouping.

1. 1. "Reverse Skandia" – Tolkning av territorialitetsrekvisitet i artikel 11 mervärdesskattedirektivet med anledning av C-812/19 Danske Bank

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

   Författare :Anna Zarén; [2020]
   Nyckelord :Skatterätt; EU-rätt; VAT; Mervärdesskatt; Mervärdesskattegrupp; VAT group; Artikel 11; EU tax law; Skandia; Danske Bank; FCE Bank; Law and Political Science;

   Sammanfattning : Under senare år har uppmärksammats ett ökande intresse för regleringen gällande mervärdesskattegrupper i artikel 11 rådets direktiv 2006/112/EG. Möjligheten att ingå i en mervärdesskattegrupp är särskilt betydelsefull inom viss finansiell sektor, undantagen från skatteplikt. LÄS MER

3. 2. VAT Grouping and the Cost-Sharing Exemption: Similarities, Differences, and their Interaction

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Anastasia-Kyriaki Iliopoulou; [2018]
   Nyckelord :VAT Groups; Cost-Sharing Exemption; Law and Political Science;

   Sammanfattning : The present thesis deals with two different provisions in the VAT Directive, the VAT grouping, provided in Article 11 of the VAT Directive, and the cost-sharing exemption, provided in Article 132(1)(f) of the VAT Directive. Both provisions are utilised by businesses in order to alleviate the undesirable consequences of the irrecoverable input VAT. LÄS MER

4. 3. Are the Swiss fixed establishment rules a solution to the VAT grouping issues of the European Union?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Manuel Bänziger; [2015]
   Nyckelord :fixed establishment; VAT grouping; VAT; Indirect Taxes; single entity; dual entity; Law and Political Science;

   Sammanfattning : The VAT grouping provision in Article 11 of the VAT directive is a recent source of problems for the European Union. Especially the area of cross border head office to branch transactions was in the centre of attention in the recent case law. LÄS MER

5. 4. VAT Grouping through a Head Office or a Branch - How does a Membership of a VAT Group Affect the Relationship between a Head Office and its Branch?

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

   Författare :Josefin Nyqvist; [2015]
   Nyckelord :Skandia America; Taxable person; Taxable transaction; VAT-grouping; EU law; Tax law; VAT; Law and Political Science;

   Sammanfattning : In its ruling in FCE Bank, the CJEU stated that a supply between a head office and its branch does not constitute a taxable transaction since the head office, together with its branch, constitute one taxable person. Ten years later the CJEU ruled in Skandia America stating that the principle deriving from FCE Bank is not applicable when the branch is a member of a VAT group. LÄS MER

7. 5. The Preferred Treatment of the Fixed Establishment in the European VAT

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Rasa Mikutiene; [2014]
   Nyckelord :taxation; services; reverse charge; place of supply; VAT; fixed establishment; tax; VAT grouping; internal supply; Law and Political Science;

   Sammanfattning : The concept of the FE is relevant in the EU VAT from the two main perspectives as regards the cross-border supplies of services: entitlement of the MS to tax the supply and distribution of VAT accounting obligations between the supplier and the customer. This influences VAT burden and cash flows of both the parties to the supply and the state in which the supply is subject to VAT. LÄS MER