Sökning: "general reverse charge mechanism"

Hittade 2 uppsatser innehållade orden general reverse charge mechanism.

1. 1. Can the general reverse charge mechanism combat missing trader fraud and provide for secure VAT collection?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Kostadin Pavlov; [2017]
   Nyckelord :VAT Directive; MTIC fraud; carousel fraud; GRCM; general reverse charge mechanism; VAT collection; RST; Law and Political Science;

   Sammanfattning : This thesis explores the European Commission’s proposal on General Reverse Charge Mechanism. VAT is a final tax on consumption. It is imposed on every transaction in the supply chain with the general aim of being deductible and thus being neutral for businesses with the right to deduct. LÄS MER

3. 2. VAT Frauds in the European Union: The Reverse Charge Mechanism, Joint and Several Liability and the “Knowledge Test”

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Ludvik Ludviksson; [2012]
   Nyckelord :VAT; Fraud; Carousel fraud; MTIC; reverse charge; Joint and svereal liability; knowledge test; missing trader; Law and Political Science;

   Sammanfattning : Summary The EU and the Member States are concerned about VAT fraud and they consider it necessary to reduce the gap the VAT fraud makes. The purpose of this thesis is to describe three methods that are used in the fight against VAT fraud. Those methods are the reverse charge mechanism, joint and several liability and the knowledge test. LÄS MER