Sökning: "intra-Community acquisition"
Hittade 2 uppsatser innehållade orden intra-Community acquisition.
1. Omvänd skattskyldighet - En ”quick fix” för mervärdesskattebedrägerier?
Kandidat-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenSammanfattning : Every year, the members of the European Union lose tens of billions of euros in VAT revenue. A large part of these losses are due to widespread fraud that exploits the laws and rules governing intra-EU trade between EU Member States. One such fraud is Missing Trader Intra Community (MTIC) fraud. LÄS MER
2. Intra-EU trade and chain transactions under EU VAT – between simplification measures and inconsistent results
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : After nearly 20 years ago when the transitional arrangements for the taxation of trade between Member States was introduced it made a significant improvement compare to the old exports and imports system. However, the new arrangements have not eliminated obstacles completely for proper trade between Member States and proper functioning of the single market. LÄS MER