Sökning: "simplified intra-Community triangulation"
Hittade 2 uppsatser innehållade orden simplified intra-Community triangulation.
1. Requirements for chain transactions in European VAT
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : Transactions where goods are successively supplied by several businesses and transported directly from the first supplier to the last customer are defined as chain transactions. There is currently no provision in the VAT Directive which generally defines and determines the VAT treatment of chain transactions. 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