Sökning: "Weronika Lipinska"

Hittade 1 uppsats innehållade orden Weronika Lipinska.

  1. 1. VAT Groups in European VAT: the Actual and Preferred Treatment

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Weronika Lipinska; [2013]
    Nyckelord :VAT; VAT groups; groups; preferred treatment; Law and Political Science;

    Sammanfattning : This thesis investigates the current treatment of VAT groups under art.11 of the Recast Directive and enumerates problems relating to the wording and application of the provision in the Member States. Later it offers a preffered treatment based on the interepretation of art. 11 and general principles of VAT law. LÄS MER