Sökning: "VAT"

Visar resultat 1 - 5 av 186 uppsatser innehållade ordet VAT.

  1. 1. Separation and Extraction of Valuable Information From Digital Receipts Using Google Cloud Vision OCR.

    Kandidat-uppsats, Linnéuniversitetet/Institutionen för datavetenskap och medieteknik (DM)

    Författare :Elias Johansson; [2019]
    Nyckelord :optical character recognition; automatic text extraction; python; google cloud vision; string analysis; receipt;

    Sammanfattning : Automatization is a desirable feature in many business areas. Manually extracting information from a physical object such as a receipt is something that can be automated to save resources for a company or a private person. LÄS MER

  2. 2. Switzerland: railway or aviation nation? Emission saving potential from replacing air by train travel between Switzerland and Europe and the possibilities for the Swiss government to foster this mode shift.

    Master-uppsats, Lunds universitet/LUCSUS

    Författare :Renè Inderbitzin; [2019]
    Nyckelord :Sustainability Science; mode-shift; sustainable transport; air travel; train travel; multi-level perspective; Switzerland; Social Sciences;

    Sammanfattning : Even though flying is the most unsustainable mode of transport due to its high contribution to global climate change (global warming), it is widely used and is predicted to increase considerably in the future. This goes against the global goal to reduce greenhouse gas (GHG) emission in order to reach the two-degree target set in the Paris Agreement. LÄS MER

  3. 3. European Value Added Tax and Digital Economy : Does the new legal framework make EU VAT system truly fit for the digital economy?

    Magister-uppsats, Uppsala universitet/Juridiska institutionen

    Författare :Inda Hadzovic; [2019]
    Nyckelord :EU VAT; digital economy;

    Sammanfattning : .... LÄS MER

  4. 4. Requirements for chain transactions in European VAT

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Sabrina Popp; [2019]
    Nyckelord :chain transaction; triangulation; European VAT; Law and Political Science;

    Sammanfattning : Transactions where goods are successively supplied by several businesses and transported directly from the first supplier to the last customer are defined as chain transactions. There is currently no provision in the VAT Directive which generally defines and determines the VAT treatment of chain transactions. LÄS MER

  5. 5. Pursuing the evolvement and purpose of the Cost Sharing Exemption in the EU VAT system

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Krisjanis Volfs; [2019]
    Nyckelord :Cost Sharing Exemption; Article 132 1 f ; VAT; VAT Directive; Law and Political Science;

    Sammanfattning : on the 21st of September, the CJEU delivered the judgements in DNB Banka and AVIVA, clearly stating that the cost sharing exemption cannot be relied upon by taxable persons operating in the financial and insurance sectors, due to the fact that the scope of Article 132(1)(f) is limited to exemptions in the public interest. This paper will look at the purpose and the development of Article 132(1)(f). LÄS MER