Sökning: "VAT"

Visar resultat 1 - 5 av 182 uppsatser innehållade ordet VAT.

  1. 1. 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

  2. 2. 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

  3. 3. Non Performed Contracts in European VAT in the Light of the Newest Jurisprudence of the CJEU

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Grigol Chkhaidze; [2019]
    Nyckelord :VAT; Indirect taxes; Consumption; Non-performed contracts; Law and Political Science;

    Sammanfattning : The European system of VAT was developed in the 1950s. The majority of transactions involved the supply of goods, and suppliers and consumers used to meet face by face. Nowadays many service providers offer the possibility to the customer, that the consumer pays before the actual service is provided. LÄS MER

  4. 4. Den monastiska receptionen av Epiktetos Encheiridion

    Kandidat-uppsats, Göteborgs universitet/Institutionen för språk och litteraturer

    Författare :Emil Molander; [2018-12-14]
    Nyckelord :grekiska; Epiktetos; Encheiridion; stoicism; monasticism;

    Sammanfattning : From the teachings of the Hellenistic Philosopher Epictetus, we have among other works a Handbook, or an Encheiridion, where some of his most important sayings are collected in 53 short and imperative chapters, guiding the way to a better life. This Encheiridion has a long and broad reception history, including both pagan and Christian elements. LÄS MER

  5. 5. 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