Sökning: "direct and immediate link test"

Hittade 2 uppsatser innehållade orden direct and immediate link test.

1. 1. The direct and immediate link test in EU VAT: A new set of criteria to clarify the right of deduction

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Daniella Nyman; [2023]
   Nyckelord :Tax Law; Value Added Tax; right of deduction; direct and immediate link test; EU case law; Court of Justice; indirect link test; Fiscal Neutrality; Economic Reality; Legal Certainty; European Union Tax Law; South African Tax Law; presumptions of Member States; irrebuttable presumptions; rebuttable presumptions; developed criteria; table of key cases.; Law and Political Science;

   Sammanfattning : Die direkte en oombliklike skakel toets sowel as die indirekte skakel toets in die Europese Unie se BTW word nie ingesluit binne die BTW Riglyne nie. Boonop gebruik die verskillende EU lidmaat lande die reg op aftrekking in uiteenlopende maniere. LÄS MER

3. 2. Holding companies’ sale of shares: the underlying purpose test in the context of a direct and immediate link

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Silvia Maria Iskanius; [2021]
   Nyckelord :VAT; EU law; M A; sales of shares; right to deduct; direct and immediate link; Law and Political Science;

   Sammanfattning : In the ever evolving and ambiguous environment of VAT treatment of sales of shares, the underlying purpose test has arisen as a new form of controversy. While it seems to be a viable method for establishing in specific circumstances a strong enough direct and immediate link to guarantee deduction also for costs incurred in relation to an exempt or out-of-scope share disposal, the test’s nature and even its very meaning alone are far from self-explanatory. LÄS MER