Sökning: "tax assessment value"

Visar resultat 1 - 5 av 50 uppsatser innehållade orden tax assessment value.

1. 1. Hur väl avspeglar nuvarande värderingsmodell ägarlägenheters taxeringsvärde?

   Kandidat-uppsats, Högskolan i Gävle/Samhällsbyggnad

   Författare :Cajsa Nordström; Ellen Roos; [2023]
   Nyckelord :Condominium; tax assessment value; valuation model; rental housing unit model; Ägarlägenhet; fastighetstaxering; värderingsmodell; hyreshusmodellen;

   Sammanfattning : Den 1 maj 2009 infördes lagregler som gör det möjligt att bilda ägarlägenheter i Sverige. Ägarlägenhet är en upplåtelseform som innefattas av direkt äganderätt vilket innebär att ägaren själv äger sin egen lägenhet i ett flerbostadshus. LÄS MER

3. 2. Unveiling the EU VAT Treatment of Non-Fungible Tokens (NFTs): An Extensive Analysis of the VAT Consequences for NFT Trading

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Deniz Çatmaz; [2023]
   Nyckelord :Non-fungible tokens NFTs ; crypto assets; Blockchain technology; value-added tax VAT ; Court of Justice of the European Union CJEU ; electronically supplied services; composite supplies; artwork; classification of NFTs; place of supply rules.; Law and Political Science;

   Sammanfattning : Non-fungible tokens (NFTs) have gained significant attention in recent years as a rapidly growing form of crypto assets with unique characteristics. However, existing tax regulations have struggled to keep up with these developments. LÄS MER

4. 3. Assessing the Risks of Investments in On-Site Photovoltaic Systems : A Study on the Swedish Property Market

   Master-uppsats, KTH/Fastighetsföretagande och finansiella system

   Författare :Hannes Ernhagen; Lukas Skärvinge; [2023]
   Nyckelord :Photovoltaic; Renewable energy; Risk; Sustainability; Solceller; Förnybar energi; Risk; Hållbarhet;

   Sammanfattning : One of the biggest challenges facing our world and our societies is climate change. The transition towards a society where our energy does not come from fossil fuels, but rather renewable energy, has proven to be one of the most powerful methods to reduce climate change. LÄS MER

5. 4. Empowering the Taxpayer - How the Charter of Fundamental Rights Helps to Shape an Equitable European VAT System

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Andrea Toresson; [2023]
   Nyckelord :VAT; indirect tax; indirect tax law; Charter of Fundamental Rights; taxpayer; Åkerberg Fransson; EU Law; European law.; Law and Political Science;

   Sammanfattning : C-617/10 Åkerberg Fransson is the landmark case of the Court of Justice of the European Union (CJEU) that dealt with the interpretation and application of the Charter of Fundamental Rights of the European Union (Charter). In brief, the case concerned a Swedish national who was accused of tax evasion and faced criminal charges for failing to pay value added tax (VAT) on certain business transactions. LÄS MER

7. 5. Principer bakom skattesatserna för mervärdesskatt i Sverige

   Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Författare :Josef Hedler Fjellander; [2023]
   Nyckelord :skatterätt; rättsprinciper; beskattningsprinciper; mervärdesskatt; Law and Political Science;

   Sammanfattning : Tax law is governed by principles, that sometimes may contradict each other and then need to be weighed against each other. In preparatory works the lawmaker gives their account for how the assessment of principles looks like, and it’s possible through preparatory works to analyse which principles the lawmaker considers, how they’re considered, and how they’re weighed against each other. LÄS MER