Sökning: "VAT"

Visar resultat 16 - 20 av 271 uppsatser innehållade ordet VAT.

  1. 16. Plattformar och förmedling : När är plattformar skattskyldiga för moms i förmedlingssituationer?

    Magister-uppsats, Karlstads universitet

    Författare :Rasmus Ahlblom; [2023]
    Nyckelord :moms förmedling eget annans namn plattformar;

    Sammanfattning : Plattformar får en allt större betydelse i dagens ekonomi. För varje år ökarförsäljningen som sker via plattformar som förmedlar produkter. Med plattformarmenas exempelvis hemsidor, appar och liknande. Dessa kan förmedla varor ochtjänster där de agerar som mellanhand åt en ursprunglig leverantör. LÄS MER

  3. 17. Unveiling the EU VAT Treatment of Non-Fungible Tokens (NFTs): An Extensive Analysis of the VAT Consequences for NFT Trading

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Deniz Çatmaz; [2023]
    Nyckelord :Non-fungible tokens NFTs ; crypto assets; Blockchain technology; value-added tax VAT ; Court of Justice of the European Union CJEU ; electronically supplied services; composite supplies; artwork; classification of NFTs; place of supply rules.; Law and Political Science;

    Sammanfattning : Non-fungible tokens (NFTs) have gained significant attention in recent years as a rapidly growing form of crypto assets with unique characteristics. However, existing tax regulations have struggled to keep up with these developments. LÄS MER

  4. 18. Uttagsbeskattning i byggnadsrörelse : Svensk lag och Mervärdesskattedirektivet

    Kandidat-uppsats, Högskolan i Gävle/Avdelningen för ekonomi

    Författare :Jacob Ivarsson; Alexandra Uchiyama; [2023]
    Nyckelord :;

    Sammanfattning : This essay concerns the Swedish withdrawal taxation of internally produced services as they pertain to construction upon real estate when it serves as an asset of a taxable person. Regulated within domestic VAT law, it has been described within the court system as having no counterpart in the Council Directive on a common system of value added tax. LÄS MER

  5. 19. Empowering the Taxpayer - How the Charter of Fundamental Rights Helps to Shape an Equitable European VAT System

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Andrea Toresson; [2023]
    Nyckelord :VAT; indirect tax; indirect tax law; Charter of Fundamental Rights; taxpayer; Åkerberg Fransson; EU Law; European law.; Law and Political Science;

    Sammanfattning : C-617/10 Åkerberg Fransson is the landmark case of the Court of Justice of the European Union (CJEU) that dealt with the interpretation and application of the Charter of Fundamental Rights of the European Union (Charter). In brief, the case concerned a Swedish national who was accused of tax evasion and faced criminal charges for failing to pay value added tax (VAT) on certain business transactions. LÄS MER

  7. 20. Clinical Trials in EU VAT : An Analysis of Interpretations and Applicability of the Concept of Medical Care in EU VAT Law

    Magister-uppsats, Uppsala universitet/Juridiska institutionen

    Författare :Alicia Löfgren; [2023]
    Nyckelord :VAT; EU Tax Law; Clinical Trial;

    Sammanfattning : VAT plays a crucial role in creating a single internal market in the EU. However, the applicability of VAT rules in regard to the conduct of clinical trials and investigational medicinal products (IMPs) remains uncertain due to different interpretations among the Member States and the lack of case laws regarding clinical trials. LÄS MER