Sökning: "initial deduction"

Visar resultat 1 - 5 av 8 uppsatser innehållade orden initial deduction.

1. 1. Entreprenadarbetens påverkan på klimatet

   Master-uppsats, Lunds universitet/Byggproduktion

   Författare :Jimi Wells; Markus Rembring; [2021]
   Nyckelord :Klimatpåverkan; LFM30; Beräkningsverktyg; Benchmarking; Livscykelanalys; Fallföretaget; Hållbarhetsredovisning; Klimatdeklaration; Technology and Engineering;

   Sammanfattning : Studien syftar till att ta fram rekommendationer och råd kring hur klimatpåverkan från anläggningsentreprenader kan beräknas och redovisas. Detta genom att undersöka hur andra aktörer inom branschen agerar i frågan och kartlägga modeller och verktyg för klimatberäkningar. LÄS MER

3. 2. Self-supply of goods in the light of the principle of fiscal neutrality

   Master-uppsats, Lunds universitet/Juridiska institutionen

   Författare :Kamile Skinderyte; [2015]
   Nyckelord :Self-supply; Article 16 of the VAT Directive; VAT; Tax Law; Asset labelling doctrine; allocation of assets; the principle of fiscal neutrality; Article 168a of the VAT Directive.; Law and Political Science;

   Sammanfattning : Article 16 of the VAT Directive, which regulates the self-supply of goods, is a good example of how it is complicated to achieve fraud resistance and full compliance with the principle of fiscal neutrality in the current system of VAT. This provision concerns taxation on business goods used for private purposes, which has shown to be a complex area of VAT. LÄS MER

4. 3. Investigating a Psychological Perspective of Reverse Mortgage : - How is Reverse Mortgage Perceived by Potential Borrowers in Sweden?

   Master-uppsats, Företagsekonomi

   Författare :Kerstin Chavez Andersson; Josefina Sandström; [2013]
   Nyckelord :Reverse mortgage; perception; potential borrowers; psychology; behavior finance;

   Sammanfattning : It is evident that in the future the population in the world will consist of a larger proportion of elderly compared with today. The population in Sweden will also have an increasing number of elderly and the economic situation for many of these elderly will be difficult and many will suffer from poverty. LÄS MER

5. 4. Ändringarna i expropriationslagens ersättningsbestämmelser : Har lagändringarna lett till några effekter för Trafikverket?

   Master-uppsats, KTH/Fastigheter och byggande

   Författare :Sofia Törnqvist; Sofia Adolfsson; [2012]
   Nyckelord :;

   Sammanfattning : In December 2005 the government ordered a group to investigate the compensation law of expropriation. The purpose was to change the law so that it would reflect today’s conditions of expropriation.  The result of the investigation was that some changes were made in the law of expropriation. LÄS MER

7. 5. 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