Sökning: "tax law"

Visar resultat 36 - 40 av 1117 uppsatser innehållade orden tax law.

  1. 36. 'Preserving a Balanced Allocation of Taxing Powers Between the Member States’ as a Ground of Justification for the Maintenance of Restrictive National Provisions : An analysis of the development of the ground of justification in case law from the CJEU

    Magister-uppsats, Uppsala universitet/Juridiska institutionen

    Författare :Emilia Karlsson; [2023]
    Nyckelord :;

    Sammanfattning : The Court of Justice of the European Union (further “CJEU”) assesses the compatibility of national tax provisions with the fundamental freedoms. The assessment normally consists of different steps. The first step is to determine if the national legislation constitutes a restriction. LÄS MER

  3. 37. Uttagsbeskattning i byggnadsrörelse : Svensk lag och Mervärdesskattedirektivet

    Kandidat-uppsats, Högskolan i Gävle/Avdelningen för ekonomi

    Författare :Jacob Ivarsson; Alexandra Uchiyama; [2023]
    Nyckelord :;

    Sammanfattning : This essay concerns the Swedish withdrawal taxation of internally produced services as they pertain to construction upon real estate when it serves as an asset of a taxable person. Regulated within domestic VAT law, it has been described within the court system as having no counterpart in the Council Directive on a common system of value added tax. LÄS MER

  4. 38. Hur ser det ut skatterättsligt i avtalen mellan Tiptapp AB, beställaren och utföraren : Med utgångspunkt i prop. 2022/23:6

    Kandidat-uppsats, Högskolan i Gävle/Juridik

    Författare :Eliz Anadol; Rima Nassar; [2023]
    Nyckelord :;

    Sammanfattning : Following Sweden's membership of the EU, EU law has taken precedence over national law. DAC 7 is an EU directive that has been incorporated into Swedish law. A directive has a kind of a frame character, and it sets an objective to be achieved. LÄS MER

  5. 39. 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. 40. Den praktiska bedömningen av hobby- och näringsverksamheter - En rättsfallsstudie av två sektorer

    Kandidat-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Författare :Linnéa Lunderot; [2023]
    Nyckelord :Förvaltningsrätt; Skatterätt; Hobbyverksamhet; Law and Political Science;

    Sammanfattning : The allocation of activities to different categories has tax implications for both the individual entrepreneur and the state's tax administration and treasury. Whether an activity should be considered a hobby or a business is a question that comes down to judgement for the Swedish Tax Agency and, potentially, the courts. LÄS MER