Sökning: "armbrecht"

Hittade 2 uppsatser innehållade ordet armbrecht.

  1. 1. Deduction of VAT on immovable property -Fiscal neutrality and Art 168a

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Benjamin Morris; [2011]
    Nyckelord :law; VAT; V.A.T.; tax; 168a; 168 a; immovable property; adjustment deduction; payment; lennartz; cash-flow advantages; tax-free loan; deduct full input VAT; deduct; input VAT; assessement for private use; allocation; depreciation; equitable; equty; lennartz principle; 10-year interest free loan; pro rata deduction; temporary exemption equalisation; untaxed end use; untaxed end-use; puffer; wollny; initial deduction; incongruence; economic lifetime; RVD; prevent unjustified cash-flow advantage; allocated; business assets; private assets; mixed use assets; option for taxation; kuhne; mohsche; armbrecht; bakcsi; fischer; charles; supply during adjustment period; self-supply; deferred private use; construction; prevent; tax law; european vat; tfeu; ecj; Law and Political Science;

    Sammanfattning : The thesis starts with a description of the background to the change of the rules on deduction of VAT on mixed use immovable property through the insertion of Article 168a in the RVD. The reason according to the Amendment is to promote equity and to prevent unjustified cash-flow advantages granted to taxable persons who use acquire immovable property, deduct full input VAT and then pay it back over the duration of the adjustment period in the form of assessment for private use. LÄS MER

  3. 2. From Quality to Expenditures - A Case Study of Storsjöyran Music Festival, Sweden

    D-uppsats, Göteborgs universitet/Graduate Business School

    Författare :Erik Lundberg; John Armbrecht; [2006]
    Nyckelord :;

    Sammanfattning : This study is based on previous research on Quality, Satisfaction, Willingness-to-Pay and Spending behaviour, in tourism and particularly in the area of festival management. A web and telephone survey on 326 festival visitors was conducted at Storsjöyran Music Festival 2005 in Östersund, Sweden to give the base for new findings concerning visitors perception of their festival experience including their spending behaviour. LÄS MER